Cyprus Tax Agency Announces Information, Filing, Payment Deadlines for Employer Withholding, Contributions

The Cypriot Tax Department Jan. 26 announced information and new deadlines regarding employer income tax withholding and contributions. The announcement includes that: 1) the annual filing obligations for withholding and contribution statements applies to employers that monthly withhold and pay income tax, general healthcare System (GHS) contributions, or employer contributions to GHS; 2) a monthly return must be filed before withholdings can be paid; 3) individuals for whom no withholdings were made can be included in monthly returns or in the last monthly return for December; 4) employers with employees or officers with earnings without deductions payable must submit an ...