Tax Diary 2018

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The following Tax Diary is intended to accurately and quickly update you by recording the dates stations for each taxpayer.

	31/01	31/03	30/04	30/06	31/07	01/08	30/09	31/12
Submission of declaration of deemed dividend distribution (TD623) for the year ended 31 December 2015.
Electronic submission of the 2016 corporation tax return (TD4) for accounting periods ending on 31 December 2016 (TD4).
Electronic submission of the 2016 income tax return of physical persons preparing audited financial statements
Payment of premium tax for life insurance companies - first instalment for 2018.
Payment of 2017 personal income tax under the self assessment method by individuals not preparing audited financial statements
Payment of special contribution for defence of 2018 on rents if such tax is not withheld at source by tenant and on dividends or interest from sources outside Cyprus.
Annual corporate fee of € 350 payable to the Registrar of Companies.
Electronic submission by employers of the total 2017 payroll (Form TD7).when their gross income exceeds € 19,500 for the year 2017.
Electronic submission of 2017 personal tax returns of individuals whose incomes do not include income from a trade/business, rents, dividends, interest, royalties nor income relating to trading goodwill
Submission of the 2018 provisional tax return and payment
Payment of 2017 final corporation tax under the self-assessment method.
Payment of 2017 personal income tax under the self assessment method by individuals preparing audited financial statements
Electronic submission of 2017 personal tax returns of individuals not required to prepare audited financial statements but whose incomes include income from a trade/business, rents, dividends, interest, royalties or income relating to trading goodwill when their gross income exceeds € 19,500 for the year 2017.
Payment of premium tax for life insurance companies - third and last instalment for 2018.
Payment of tax deducted from employees salary (PAYE) in the preceding month.			Until the end of next month.
Payment of employee social security contributions
Payment of special contribution for defence withheld on payments of dividends, interest or rents.