| DATE |
OBLIGATION |
FORM |
PENALTIES |
| 31 January |
Submission of declaration of deemed dividend distribution for the year ended 31 Dec 2009 |
I.R. 623 |
|
| 31 March |
Electronic submission of the 2010 corporation tax return for the accounting periods ending on 31 Dec 2010 |
I.R. 4 |
|
| 30 April |
Submission of Tax Return by individuals whose gross income exceeds €19 500
Submission of 2011 personal returns of individuals whose income does not include income from a trade/business, income from rents, income from royalties nor income relating to trading goodwill (a) |
|
|
| Payment of premium tax for life insurance companies - first instalment for 2012 |
|
|
| 30 June |
Submission of 2011 personal returns of individuals not preparing audited financial statements whose income includes: income from a trade/business, income from rents, income from royalties or income relating to trading goodwill (a) (b) and payment of tax via a self assessment method |
|
|
| Payment of special contribution for defence for the first 6 months of 2012 on rents and on dividends or interest from sources outside Cyprus |
|
|
| 31 July |
Electronic submission by employers of the total 2011 payroll |
I.R. 7 |
|
| 1 August |
Submission of provisional tax declaration and payment of first installment of provisional tax for 2012 |
|
|
| Payment of 2011 final corporation tax under the self-assessment method |
|
|
| Payment of 2011 personal income tax under the self assessment method by individuals preparing audited financial statements(b) |
|
|
| 31 August |
Payment of premium tax for life insurance companies - second installment for 2012 |
|
|
| 30 September |
Payment of provisional tax - second installment for 2012 |
|
|
| Payment of immovable property tax for 2012 |
|
|
| 31 December |
Submission of 2011 tax returns of individuals preparing audited financial statements (b) |
|
|
| Payment of provisional tax - third and last installment for 2012 |
|
|
| Payment of specific contribution fot defence for the last 6 month of 2012 on rents and on dividends or interest from sources ouside Cyprus |
|
|
| Payment of premium tax for life insurance companies - third and last installment for 2012 |
|
|
| End of each month |
Payment of tax deducted from employees salary (PAYE) in the preceding month
Payment of special contribution for defence withheld on payments of dividends, interest or rents (when the tenant is a company, partnership, the state or local authority) made to Cyprus tax residents in the preceding month
Payment of tax withheld in the preceding month on payments to non Cyprus residents |
|
|
