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Cyprus – Important Amendments on Assessment and Collection of Taxes Law

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Cyprus – Important Amendments on Assessment and Collection of Taxes Law

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On 14 July 2017 a law amending the Assessment and Collection of Taxes Law was published in the Official Government Gazette of the Republic of Cyprus. The amending law provides for the following:

Submission of tax returns

The submission of tax returns for the year 2017 and for subsequent years will be accepted only in electronic (TAXISnet electronic system) or other means approved by the Cyprus Tax Authorities.

Issue of tax assessment notices

Notices of tax assessments will be served personally or with registered or non-registered post or via electronic means.

Tax assessment after a Court decision

A tax assessment issued after a Court decision, will not be subject to the statutory time limit of 6 or 12 years (the latter in case of fraud involved).

Additional charge of 5% for late payment of tax

In addition to the monetary charge imposed when a person omits to settle its tax liabilities by the deadline specified in the Law, an additional charge of 5% on the tax due will be imposed if the omission continues more than 2 months from the payment deadline.

Administrative fines

In case a person violates the provisions of the Assessment and Collection of Taxes Law or the relevant Regulations, Notifications or Decrees, the Tax Authorities can impose an administrative fine of up to €20.000 depending on the level of the violation.

In addition, the Tax Authorities may impose fines for violating different provisions of the Decrees of the Law in relation to the exchange of information, such as non-keeping of books and records (fine of €1.500) and violating the procedure for submission of information (fine of €2.000).

At your disposal

At Fiducenter we place great emphasis on compliance with all applicable laws and regulations applicable on our clients and their Cyprus entities.

We are at your disposal to discuss the above developments with you.


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