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A & C CHRISTOFI LTD > Tax submission dates

Tax submission dates

Month Companies and Individuals Companies Individuals
By the end of the following month Payment of tax withheld in the preceding month on payments to non-Cyprus residents. Payment of tax and special contribution deducted from employees salary (PAYE – IR61)

Payment of special defence contribution withheld on dividends, interest or rent (if the tenant  is a company, partnership, the state or local authority) paid in the previous month

Payment of social insurance contributions deducted from employees salary

January Submission of the deemed dividend
distribution declaration (IR623)
March Electronic submission of the corporation tax return (IR4) for accounting periods ending on 31 December 20XX (IR4). Electronic submission of the 20XX income tax return of physical persons preparing audited financial statements.
April Non Electronic submission of Employer’s Return & Employees Details (IR7) for the previous year Payment of provisional tax by insurance companies-First Instalment for the current year Non-electronic submission of Income Tax Return (IR1) by employees for the previous year

 

June Payment of Defence Contribution on rents (IR601) for the first 6 months of the current year

 

Payment of Defence Contribution on interest (IR601) not deducted at source for the first 6 months of the current year

Non-electronic submission of Income Tax Return (IR1 SE) by self-employed not preparing audited accounts (Gross income below €70.000) for the previous year

 

Payment of Self-assessment by self-employed (IR158 SE) not preparing audited accounts of the final tax due for the previous year

July Electronic submission by employers of the total 20XX payroll (Form IR7).

Submission and payment of Temporary Tax Assessment-First Instalment (IR6) for the current year

 

Electronic submission of Income Tax Return (IR1) by employees for the previous year
August Payment of Self-assessment by companies (IR158A) of the final tax due for the previous year

 

Payment of provisional tax by insurance companies-Second Instalment for the current year

Payment of Self-assessment by self-employed (IR158 SE) preparing audited accounts of the final tax due for the previous year
September Payment of Immovable Property Tax for the current year Electronic submission of Income Tax Return (IR1 SE) by self-employed not preparing audited accounts (Gross income below €70.000) for the previous year
December Payment of Temporary Tax Assessment-second Instalment (IR6) for the current year

 

Payment of Defence Contribution on rents (IR601) for the second 6 months of the current year

 

Payment of Defence Contribution on interest (IR601) not deducted at source for the second 6 months of the current year

Submission of Company’s Income Tax Return ( IR4) for the previous year

 

Payment of provisional tax by insurance companies-Third Instalment for the current year

Submission of Income Tax Return for self-employed ( IR1) for the previous year preparing audited accounts
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