AUGUST 2022

 

1 August

  • Payment of 2021 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 2022 (form IR199).

END OF EVERY 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.