Russian (Russia)

On the 4th of June 2021 the Cyprus Tax Department announced that there will be no imposition of administrative fines to the overdue submission of DAC 6 information as the deadline for the filing of information on reportable cross border arrangements has been further extended to the 30th of September 2021, the above concerns the following cases,

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According to the Cyprus Income Tax Law the dates of submission and payment of the provisional tax for the year 2021 are as follows:

31/07/2021

Submission of return and payment of 1st installment

31/12/2021

Payment of 2nd installment – last day of revision of provisional tax (if needed)

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Belize Flag

As of October 11, 2019 the ES Act (ESA) (the “Act”), came into force in Belize and it is required that Belize entities carrying on relevant activities (included entity) must demonstrate adequate economic substance in the Belize. The Belize entities that do not carry out relevant activities (non-included entity) have to inform the authorities accordingly in order to be exempted from substance requirements and avoid penalties too.

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CYPRUS TAX CALENDAR 2022 IN ENGLISH & GREEK