Thursday, December 16, 2021

31/12 THE LAST DAY FOR PAYMENT OF 2nd INSTALMENT FOR TEMPORARY TAXATION

 Filenews 16 December 2021



The Department of Taxation recalls that the 31st of December 2021 is the last date of timely payment/revision of the 2nd instalment of the Provisional Taxation of Companies, Self-Employed persons and other Persons whose income is not subject to withholding tax.

Payment Method

  • Through JCCSmart, only for on-time payments (until 31/12/2021), by selecting self-taxation (code 0200).
  • Through internet banking, both for timely and late payments, based on the payment reference number in the TAX PORTAL.

It should be noted that in order for the payment of the 2nd Instalment of the Provisional Tax to be accepted, the payment of the 1st Instalment must have been made.

Submission of Revised Statement

i. For an increase in the temporary tax: By registering the additional tax in the TAX PORTAL.

ii. For the reduction of temporary taxation: By sending a revised Return (natural persons: form FF5, legal persons: form FF6) to the local District Tax Collection Offices to the following e-mail addresses:

Nicosia: gkari@tax.mof.gov.cy

Limassol: ypelentritis@tax.mof.gov.cy

Paphos: EAgathocleous@tax.mof.gov.cy

Larnaca: eleleftheriou@tax.mof.gov.cy

Famagusta: kmaxouli@tax.mof.gov.cy