The Cyprus Tax Authorities (CTA) have recently announced that, as from 1 June 2018, payment of the direct taxes indicated in the table below will be possible only through the online JCCsmart portal:
| Tax code | Description |
| Income tax for individuals and companies | |
| 0200 | Self-assessment of provisional Income Tax |
| 0300 | Self-assessment of Income Tax |
| 0300 | CTA assessed Income Tax |
| Special Contribution for Defence (SDC) for individuals and companies | |
| 0604 | Self-assessment of SDC on rental income |
| 0612 | Self-assessment of SDC on interest income |
| 0613 | Self-assessment of SDC on dividend income |
| Special Contribution for Defence (SDC) withheld at source by companies | |
| 0602 | SDC withheld from payments of interest |
| 0603 | SDC withheld from payments of dividends |
| 0614 | SDC withheld from payments of rents |
| 0623 | SDC on deemed dividends |
| Other | |
| 0114 | Reduction in salaries and wages of the broader Public Sector |
This follows a prior measure of the CTA where, as from 1 March 2018, the payment of tax deducted at source from employees salary (referred to as 'Pay As You Earn', PAYE) is possible only through the online JCCsmart portal.
The CTA announcement also indicates that payment through the online JCCsmart portal will not be permitted in the following cases (in these cases payment will only be possible at the CTA's district offices):
- tax liabilities that carry any interest or penalties
- revisions of provisional income tax (individual or corporate) (tax code 0200)
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.
