In October 2015 the Cyprus Tax Department introduced a new formal procedure for obtaining advance tax rulings. Details can be found here. The government has now issued a statutory order under article 44 of the Income Tax Law setting the fee for obtaining advance rulings at €1,000. The taxpayer may request an expedited ruling, guaranteeing a response within 21 working days provided all the necessary information is supplied, in which case the fee is €2,000.

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