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Государственная пошлина для кипрских компаний появилась в 2011 году. Такое решение было принято Парламентом Республики Кипр, как одна из мер по улучшению кипрской экономики, закон вступил в силу в 2012 году, и с этого момента, все компании, зарегистрированные на Кипре должны уплачивать ежегодный сбор за продление компании (LEVY) в Государственном реестре. Компании, которые входят в определенную группу или холдинг, также уплачивают подобный налог, но совокупная уплаченная сумма группы, не должна превышать 20 000 евро в год.
Все компании обязаны внести в Реестр Компаний ежегодную пошлину в размере 350 евро до 30 июня каждого года. За неуплату ежегодного налога предусмотрены штрафы, вплоть до закрытия компании. Денежные штрафы зависят от срока просрочки оплаты:
- задержка оплаты до 2 месяцев — штраф в размере 10%;
- задержка оплаты от 2 до 5 месяцев — штраф в размере 30%.
В случае неуплаты пошлины Реестр Компаний может вычеркнуть компанию из Реестра. Штраф за перерегистрацию в течение 2-летнего периода составит €500 (в дополнение к годовой пошлине) и €750, если компания перерегистрирована после 2-летнего периода.
Все компании, которые были освобождены уплачивать ежегодный регистрационный сбор в 2012 году, в 2013 обязаны оплатить ежегодный регистрационный сбор, в размере 350 евро, не только за 2013, но и за 2012 год. Их «задолженность» за 2012 год должна быть погашена до 29 марта 2013 года.
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