Amendments to the Assessment and Collection of Taxes Law

Changes in tax reporting On 20/08/2020, an amendment to the Assessment and Collection of Taxes Law was published in the Official Gazette, followed by the …


Consolidations – Amendments to Companies Law Cap 113: Article 142

Law 97(Ι) of 2016, which was published in the official gazette on 23 September 2016, amends the Companies Law Cap 113 in order to transpose …


Summary of financial reporting requirements for companies incorporated in Cyprus

This summary is intended for general guidance only and does not constitute a legal opinion. 1. Requirement To Keep Books Of Account And To Prepare …


Application of tax residency and permanent establishment (PE) during the COVID-19 crisis

On 27 October 2020, the Cyprus Tax Department (CTD) issued an Implementing Guideline 4/2020 (“Εφαρμοστική Οδηγία”) (IG 4/2020) to clarify the application of Article 2 of the Income …

Calculating Numbers

Amendment of the VAT payment deadline VAT 10/11/2020 – 10/04/2021

On 27 March 2020, for the purpose of assisting businesses affected by the corona virus, the Government (with the approval of the House of Representatives) …

calculating expenses

Extended deadline for the submission of 2019 personal income tax returns and for the payment of tax

We would like to inform you that in accordance with a Decree issued on 20 October 2020, the following deadlines are extended to 30 November 2020: Electronic submissionof …

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