JANUARY 2022

31 January

  • Submission of declaration of deemed dividend distribution (TD623) for the year ended 31 December 2019.

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.