{"id":8234,"date":"2018-01-05T05:29:26","date_gmt":"2018-01-05T05:29:26","guid":{"rendered":"https:\/\/mtargetgroupco.wpenginepowered.com\/cyprus-tax-diary-2018\/"},"modified":"2022-07-07T13:10:55","modified_gmt":"2022-07-07T13:10:55","slug":"%d0%bd%d0%b0%d0%bb%d0%be%d0%b3%d0%be%d0%b2%d1%8b%d0%b9-%d0%ba%d0%b0%d0%bb%d0%b5%d0%bd%d0%b4%d0%b0%d1%80%d1%8c-%d0%ba%d0%b8%d0%bf%d1%80%d0%b0-2018","status":"publish","type":"post","link":"https:\/\/mtargetgroup.com\/ru\/%d0%bd%d0%b0%d0%bb%d0%be%d0%b3%d0%be%d0%b2%d1%8b%d0%b9-%d0%ba%d0%b0%d0%bb%d0%b5%d0%bd%d0%b4%d0%b0%d1%80%d1%8c-%d0%ba%d0%b8%d0%bf%d1%80%d0%b0-2018\/","title":{"rendered":"\u041d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0439 \u043a\u0430\u043b\u0435\u043d\u0434\u0430\u0440\u044c \u041a\u0438\u043f\u0440\u0430 \u2013 2018"},"content":{"rendered":"

31 January<\/u><\/b><\/p>\n

\u2022 Submission of the deemed dividend distribution declaration (Form IR623) for the tax year 2015.<\/p>\n

31 March<\/u><\/b><\/p>\n

\u2022 Electronic submission of the corporation income tax return (Form IR4) for the tax year 2016.<\/p>\n

\u2022 Electronic submission of the income tax return (Form IR1) of physical persons preparing audited financial statements for the tax year 2016.<\/p>\n

30 April<\/u><\/b><\/p>\n

\u2022 Payment of premium tax for life insurance companies \u2013 first instalment for 2018.<\/p>\n

30 June<\/u><\/b><\/p>\n

\u2022 Payment of special contribution for defence in relation to rents, dividends or interest from sources outside Cyprus for the first six months of 2018 (Form IR601).<\/p>\n

\u2022 Payment of the 2017 personal income tax under the self-assessment method by employees and self-employed individuals not preparing audited financial statements (the turnover does not exceeds \u20ac70.000 annually).<\/p>\n

\u2022 Payment of the annual levy (\u20ac350) for the year 2018.<\/p>\n

31 July<\/u><\/b><\/p>\n

\u2022 Electronic submission of the personal income tax return (Form IR1) for the tax year 2017 by salaried individuals whose gross income exceeds \u20ac19.500.<\/p>\n

\u2022 Electronic submission of the Employer\u2019s Return for the tax year 2017 (Form IR7).<\/p>\n

\u2022 Submission of the 2018 provisional tax assessment and payment of the first instalment.<\/p>\n

1 August<\/u><\/b><\/p>\n

\u2022 Payment of the 2017 final corporation tax under the self-assessment method (Form IR158).<\/p>\n

\u2022 Payment of the 2017 personal income tax under the self-assessment method by individuals preparing audited financial statements.<\/p>\n

31 August<\/u><\/b><\/p>\n

\u2022 Payment of premium tax for life insurance companies \u2013 second instalment for 2018.<\/p>\n

30 September<\/u><\/b><\/p>\n

\u2022 Electronic submission of 2017 personal income tax return of individuals not required to prepare audited financial statements and whose incomes include income from: trade \/ business, rents, dividends, interest, royalties and income relating to trading goodwill.<\/p>\n

31 December<\/u><\/b><\/p>\n

\u2022 Payment of the second instalment of the 2018 provisional tax.<\/p>\n

\u2022 Payment of special contribution for defence in relation to rents, dividends or interest from sources outside Cyprus for the second six months of 2018 (Form IR601).<\/p>\n

\u2022 Payment of premium tax for life insurance companies \u2013 third and last instalment for 2018.<\/p>\n

End of each month<\/u><\/b><\/p>\n

\u2022 Payment of tax deducted from employees salary (PAYE) for the previous month.<\/p>\n

\u2022 Payment of special contribution for defence withheld on payments of dividends, interest or rents (when the tenant is a Cyprus company, partnership, the Government or any local authority), made to Cyprus tax residents in the previous month.<\/p>\n

\u2022 Payment of tax withheld on payments made to non-tax residents during the previous month.<\/p>\n

\u2022 Payment of social insurance deducted from employees\u2019 salaries during the previous month.<\/p>\n\n

\nThis publication has been prepared as a general guide and for information purposes only. It is not a substitution for professional advice. Authors or the publishers accepts no duty of care or liability for any loss occasioned to any person acting or refraining from action as a result of any material in this publication.\n<\/div>\n","protected":false},"excerpt":{"rendered":"

31 January \u2022 Submission of the deemed dividend distribution declaration (Form IR623) for the tax year 2015. 31 March \u2022 Electronic submission of the corporation income tax return (Form IR4) for the tax year 2016. \u2022 Electronic submission of the income tax return (Form IR1) of physical persons preparing audited financial statements for the tax […]<\/p>\n","protected":false},"author":1,"featured_media":7415,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[34],"tags":[],"class_list":["post-8234","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-34"],"acf":[],"yoast_head":"\n\u041d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0439 \u043a\u0430\u043b\u0435\u043d\u0434\u0430\u0440\u044c \u041a\u0438\u043f\u0440\u0430 \u2013 2018 - 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