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Ο ΄Εφορος Φορολογίας έχει παρατείνει μέχρι τις 30 Απριλίου 2019 την προθεσμία υποβολής της Φορολογικής Δήλωσης Εταιρειών (Έντυπο Τ.Φ. 4) και Αυτοεργοδοτούμενων με υποχρέωση ετοιμασίας εξελεγμένων λογαριασμών (Έντυπο Τ.Φ.1) για το έτος 2017. Ο Έφορος Φορολογίας ασκώντας την εξουσία που του παρέχει το άρθρο 5( 1Α) των περί Βεβαιώσεως και Εισπράξεως Φόρων Νόμων του 1978...
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Tourist arrivals increased in the first two months of the year, according to data released by the Statistical Service, continuing the positive climate of recent years. Based on the results of Passengers Survey, tourists arrivals (February 2019) amounted to 105.571 compared to 101.481 in February 2018, recording an increase of 4.0%. February arrivals 2019 were the...
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A. Έναρξη παρακράτησης εισφορών για ΓΕΣΥΤο ΓΕΣΥ είναι ένα εθνικό σύστημα υγειονομικής ασφάλισης, χρηματοδοτούμενο κυρίως μέσω υποχρεωτικών εισφορών των μισθωτών, των εργοδοτών και του κράτους. Σύμφωνα με την νομοθεσία για το ΓΕΣΥ, οι εισφορές του μισθωτού και του εργοδότη για την εφαρμογή του συστήματος αρχίζουν από τον Μάρτιο 2019. Από την 1η Μαρτίου 2019, οι...
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Global NetworkMcMillan Woods is a global network of independent local and regional firms of recognised qualified accountants and professional advisors. It was established for the purpose of providing members and their clients with the capability of furnishing a broader spectrum of accounting, auditing, advisory and management services at a cutting edge cost effective basis. Cyprus...
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Is It Time to Invest? With 2012 seeing the start of an economic crisis in Cyprus, many have the predisposed opinion that Cyprus should not be first on their list when considering international business development. But with 2015 seeing the end to the crisis, we bring to surface whether Cyprus is ready to welcome new...
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Holding and trading in securities has a number of tax incentives in Cyprus. The following are relevant: Gains from disposal of titles qualifying as securities are not taxable. Titles, as per the Income-tax law, include: Ordinary shares.Preference shares.Founder’s shares.Options attached to on titles.Debentures and bonds.Swaps on titles, short position on titles and futures/forwards on titles.Participation...
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The following are deducted from income: Contributions to trade unions or professional bodies Loss of current year and previous years (for individuals required to prepare audited financial statements, current year losses and losses of the previous five years only may be deducted) Rental income, 20% of gross rental income Donations to approved charities (with receipts)...
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Capital Gains Tax (CGT) is imposed (when the disposal is not subject to income tax) at the rate of 20% on gains from the disposal of immovable property situated in Cyprus including gains from the disposal of shares in companies which directly own such immovable property. Further, as from 17 December 2015 shares of companies...
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