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      On 23 February 2024, the Cyprus Tax Department (“CTD”) published a letter extending the deadline for the submission of the 2022 Income Tax Return for companies that have the obligation to submit the Table of SummarisedInformation (“TSI”).

      According to the letter, the CTD has clarified that the date of submission is extended to 30 November 2024 for the:

      • Income Tax Return form for the tax year 2022 for a person who is obliged, based on the provisions of Article 33(10) of the Income Tax Law, to submit the TSI; and
      • TSI for the tax year 2022.

      For more details, you can read the relevant leaflet. 

      Should you like to further discuss the content of the legislation and potential impact to your business, please contact one of our trusted advisors from the Tax department at KPMG in Cyprus.

      George Markides
      Board Member
      Head of Tax Services
      KPMG Limited

      Costas Markides
      Board Member
      International Tax Services
      KPMG Limited

      Michael Halios
      Board Member
      International Tax Services
      KPMG Limited

      Michalis Loizides
      Board Member
      Tax Services
      KPMG Limited

       

      Volodymyr Serdechniuk
      Senior Manager
      Transfer Pricing Services
      KPMG Limited

       

      Michalis Fiakkou
      Senior Manager
      Transfer Pricing Services
      KPMG Limited