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  • VK GLOBAL SOLUTIONS

2019 Tax diary

End of each month:

- Payment of tax deducted from employees salary (PAYE) in the

preceding month.

- Payment of special contribution for defense 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.

31 January

- Submission of declaration of deemed dividend distribution (TD623) for the year ended 31 December 2016.

31 March

- Electronic submission of the 2017 corporation tax return (TD4) for accounting periods ending on 31 December 2017 (TD4).

- Electronic submission of the 2017 income tax return of physical persons preparing audited financial statements.

30 April

- Payment of premium tax for life insurance companies - first installment for 2019.

30 June

- Payment of special contribution for defense for the first six months of 2019 on rents if such tax is not withheld at source by tenant and on dividends or interest from sources outside Cyprus.

- Payment of 2018 personal income tax under the self assessment method by self-employed individuals not preparing audited financial statements (2).

31 July

- Electronic submission by employers of the total 2018 payroll (Form TD7).

- Submission of the 2019 provisional income tax return and payment of the first installment.

- Electronic submission of 2018 personal income tax returns and payment of 2018 personal income tax under the self-assessment of/by employees and pensioners, whose incomes do not include income from a trade/business, rents, dividends, interest, royalties nor income relating to trading goodwill (1).

1 August

- Payment of 2018 final corporation tax under the self-assessment method.

- Payment of 2018 personal income tax under the self assessment method by self-employed individuals preparing audited financial statements (2).

31 August

- Payment of premium tax for life insurance companies - second installment for 2019.

30 September

- Electronic submission of 2018 personal tax returns of self-employed individuals not required to prepare audited.

31 December

- Payment of provisional tax - second and last installment for 2019.

- Payment of special contribution for defense for the last six months of 2019 on rents if such tax is not withheld at source by tenant and on dividends or interest from sources outside Cyprus.

- Payment of premium tax for life insurance companies - third and last installment for 2019.




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