ARTICLE · 18 JANUARY 2024

Tax Payments - January 2024

KPMG in Cyprus

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We remind our clients of the due payment of the following taxes by 31st January 2024, without the imposition of penalties.

CyprusTax

KPMG In Cyprus

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We remind our clients of the due payment of the following taxes by 31^st January 2024, without the imposition of penalties:

1. Income Tax

2^nd instalment of temporary Tax (200) for the year 2023

2. Special Defence Contribution (SDC) and General Healthcare System (GHS)

Payments relating to withholding
- SDC (0614) and GHS (0714) withheld on rents paid during the 2^nd semester 2023
- SDC (0602) and GHS (0702) withheld on interest in December 2023
- SDC (0603) και GHS (0703) withheld on dividends issued in December 2023
- SDC (0623) και GHS (0723) on deemed dividend distribution of the profits of the year 2021
Payments relating to self-assessment
- SDC (0604) and GHS (0704) on rents of the 2^nd semester 2023

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