Cyprus: Φορολογικά νέα – 20 Φεβρουαρίου 2018

Last Updated: 20 February 2018
Article by Kypros Kyprianou

Καταβολή Φόρου (PAYE) προς Το Τμήμα Φορολογίας της Κύπρου που παρακρατήθηκε από κύπριους εργοδότες

Το Τμήμα Φορολογίας της Κύπρου ενημερώνει ότι από την 1η Μαρτίου 2018, η μηνιαία καταβολή φόρου, που παρακρατήθηκε από εργοδότες στην Κύπρο (PAYE με κώδικα φόρου 0100), και δεν φέρει τόκους και επιβαρύνσεις θα είναι δυνατή ΜΟΝΟ μέσω της υπηρεσίας JCCsmart. H καταβολή του πιο πάνω φόρου προς το τμήμα φορολογίας της Κύπρου όταν αυτός φέρει τόκους και επιβαρύνσεις, πραγματοποιείται ΜΟΝΟ στα Επαρχιακά Γραφεία Είσπραξης Φόρων.

Υποχρεωτική ηλεκτρονική υποβολή δήλωσης Εισοδήματος Ατόμου στην Κύπρο για το έτος 2017 μέσω TAXISnet

Το Τμήμα Φορολογίας της Κύπρου υπενθυμίζει ότι, η Δήλωση Εισοδήματος Ατόμου στην Κύπρο για το φορολογικό έτος 2017, υποβάλλεται μόνο ηλεκτρονικά μέσω TAXISnet. Για την ηλεκτρονική υποβολή της Δήλωσης Εισοδήματος στην Κύπρο, απαιτείται εγγραφή στο σύστημα TAXISnet του τμήματος φορολογίας της Κύπρου.

Παράταση Προθεσμίας Υποβολής Αιτημάτων για Ένταξη στο Σχέδιο Ρύθμισης Ληξιπρόθεσμων Φορολογικών Οφειλών

Το Τμήμα Φορολογίας της Κύπρου ανακοινώνει ότι, με βάση τον τροποποιητικό Νόμο Ν.1(Ι)/2018, η προθεσμία υποβολής αιτημάτων για ένταξη στο Σχέδιο Ρύθμισης Ληξιπρόθεσμων Φορολογικών Οφειλών, παρατείνεται μέχρι τις 03 Ιουλίου 2018. Υπενθυμίζεται ότι οι αιτήσεις αφορούν οφειλές που προέκυψαν, για τα φορολογικά έτη μέχρι 31 Δεκεμβρίου 2015, και γίνονται αποδεκτές εφόσον:

  1. Έχουν υποβληθεί όλες οι φορολογικές δηλώσεις
  2. Έχουν πληρωθεί τυχόν οφειλόμενοι Φόροι, ή/και έχει γίνει διευθέτηση για πληρωμή τους, για περίοδο που αφορά μετά την 31η Δεκεμβρίου 2015.

Επισημαίνεται ότι, φορολογούμενοι που θα υποβάλουν τις φορολογικές τους δηλώσεις μέχρι την 30η Ιουνίου 2018 έχουν δικαίωμα να εντάξουν τυχόν φορολογικές οφειλές που θα προκύψουν, σε σχέδιο ρύθμισης Ληξιπρόθεσμων Φορολογικών Οφειλών εντός έξι (6) μηνών μετά την ημερομηνία κοινοποίησης της οφειλής.

Επιβολή 19% ΦΠΑ στην οικοδομήσιμη γη στην Κύπρο

Το τμήμα φορολογίας της Κύπρου ανακοινώνει ότι από τις 2 Ιανουαρίου 2018 Θα επιβάλλεται ΦΠΑ με συντελεστή 19% στην οικοδομήσιμη γη στην Κύπρο στις εξής περιπτώσεις

  1. μεταβίβασης της κατοχής,
  2. μεταβίβασης εξ' αδιαίρετου ιδανικής μερίδας,
  3. μεταβίβαση κατοχής δυνάμει σύμβασης ή συμφωνίας πώλησης ή συμφωνίας που ρητά προβλέπει ότι η κυριότητα θα μεταβιβαστεί σε μελλοντικό χρόνο ή συμφωνία μίσθωσης με δικαίωμα εξαγοράς μη ανεπτυγμένης οικοδομήσιμης γης η οποία προορίζεται για την ανέγερση ενός ή περισσότερων κατασκευών και η οποία πραγματοποιείται στο πλαίσιο άσκησης οικονομικής δραστηριότητας.

Δεν θα επιβάλλεται ΦΠΑ στην πώληση μετοχών ή μεριδίων εταιρειών, στην περίπτωση που με την πώληση μεταβιβάζεται ακίνητο.

Μίσθωση ακίνητης ιδιοκτησίας για επιχειρηματικούς σκοπούς στην Κύπρο

Το τμήμα φορολογίας της Κύπρου ανακοινώνει ότι από τις 13 Νοεμβρίου 2017 θα επιβάλλεται ΦΠΑ σε υποκείμενα στον φόρο πρόσωπα για σκοπούς άσκησης φορολογητέας επιχειρηματικής δραστηριότητας στην μίσθωση ακίνητης ιδιοκτησίας.

Εξαιρούνται κτίρια που χρησιμοποιούνται ως κατοικίες.

Ο εκμισθωτής έχει το δικαίωμα βάσει όρων και προϋποθέσεων που καθορίζονται από το τμήμα φορολογίας της Κύπρου να επιλέξει να μην επιβάλει ΦΠΑ στον μισθωτή της ακίνητης ιδιοκτησίας. Η επιλογή είναι αμετάκλητη.

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.

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