Globalserve – Cyprus Company Formation – бизнес на кипре
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CYPRUS TAX CALENDAR 2015 (FOR INDIVIDUALS)

End of each

month

March 31
  • Submission of Income Tax Return for the year 2013 of individuals preparing audited financial statements (I.R.1)
April 30
  • Submission of Employees’ Income Tax Returns for year 2014 (I.R.1)
June 30
  • Submission of Self-Employed persons’ Income Tax Returns for year 2014 (I.R.1 SE) provided they do not prepare audited financial statements  (gross income < €70,000)
 
  • Payment of final tax for year 2014 through self-assessment, for employees.
 
  • Payment of final tax for year 2014 through self-assessment, for self-employed persons not preparing audited financial statements (I.R.158 SE)
 
  • Payment of defense tax on rents received from physical persons for the first six months of year 2015 (I.R. 601)
  • Payment of defense tax on interest received  for the first six months of year 2015 not deducted at source (I.R. 601)
July  31
  • Submission of Employer’s’ Return (I.R.7) together with details of all employees for year 2014
  • Submission of Employees’ Income Tax Returns for year 2014 (I.R.1) through TAXISNET
 
  • Submission of provisional tax return and payment of the first installment of provisional tax for year 2015 (I.R.5)
 
  • Submission of tax return and payment of the first installment of special contribution for year 2015
August 1
  • Payment of final tax for year 2014 through self-assessment of individuals preparing audited financial statements (I.R.158 SE)
September 30
  • Payment of Immovable Property Tax for year 2015
  • Submission of Self-Employed persons’ Income Tax Returns for year 2014 (I.R.1 SE) provided they do not prepare audited financial statements  (gross income < €70,000) through TAXISNET
December 31
  • Revision of Provisional Tax Assessment for year 2015, if necessary (I.R.5)
 
  • Payment of the second installment of provisional tax for year 2015 (I.R.5)
 
  • Payment of defense tax on rents received from physical persons for the last six months of year 2015 (I.R. 601)
  • Payment of defense tax on interest received  for the last six months of year 2015 not deducted at source (I.R. 601)
 
  • Payment of the second installment of special contribution for year 2015

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