ARTICLE · 20 JANUARY 2021

Tax Diary For 2021

Areti Charidemou & Associates LLC

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Payment of PAYE relating to employees' salaries for the previous month...

CyprusTax

Areti Charidemou & Associates LLC

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Date	Description
End of each month (Jan- Dec)	Payment of PAYE relating to employees' salaries for the previous month
Payment of Special Defence Contribution and General Healthcare Contributions withheld on dividends or interest or rent paid of Cyprus tax residents in the previous month
Payment of tax withheld on payments to non-Cyprus tax residents of the previous month
Payment of Social Insurance and General Healthcare Contributions relating to employees ‘remuneration of the previous month
31 January	Submission of the deemed dividend distribution form for the tax year 2018
31 March	Electronic submission of the Income Tax Return for 2019 tax year for companies and physical persons who prepare audited financial statements and companies (Note 1)

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