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JANUARY 2024

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31 January

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  • Submission of declaration of deemed dividend distribution (TD623) for the year ended 31 December 2021.

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END OF EVERY MONTH

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  • 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.

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