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ПОЛЕЗНАЯ ИНФОРМАЦИЯ

9 Фев 2017
Поправки в области налогообложения на Кипре

Подоходный налог

Неразрешенные затраты. Начиная с января 2011 года, любые понесенные затраты, не зафиксированные в инвойсах, квитанциях или подобных документах, подлежат налогообложению. Фактически, до момента внесения поправки,  все аудиторские компании действовали по такому принципу.

 Условный процент на доходы, получаемые директорами и акционерами

Ранее, условный процент в размере 9% установлен директорами и акционерами на дебетовые сальдо директоров и акционеров. С января 2011 г. эта норма не касается директоров и акционеров, если они являются компаниями. В этом случае, размер налога будет определяться в соответствии со статьей 33 закона.

Выплаты нерезидентам.
Налоги, взимаемые с выплат нерезидентам Кипра, должны выплачиваться налоговым учреждениям к концу месяца, предшествующего месяцу выплаты.

Закон о налогах на оборону

  • Передача активов. Если компания передает свои активы акционеру, стоимость которых ниже рыночной, это будет считаться, что компания выплатила особый дивиденд и налог на оборону.
  • Компании, находящиеся в процессе роспуска или ликвидации, должны в течение одного месяца подать декларацию о выплате дивидендов и выплатить соответствующий налог на оборону за определенный налоговый год и за предыдущие два года.
    Любая бухгалтерская прибыль, получаемая в ходе роспуска или ликвидации, не облагается налогом, если активов компании недостаточно для погашения долга кредиторам и акционерам.
  • Уменьшение уставного капитала. Если компания уменьшила свой уставной капитал, любые отчисления акционерам, превышающие уставной капитал, будут считаться как дивиденды и соответственно облагаться налогом.
  • Доход с недвижимости. Компании, партнерства, Правительство или иной другой орган власти, который выплачивает налоги на доход с недвижимости,не вносят свою долю по ставке 3% от 75% общей стоимости недвижимости.

Вышеуказанные нормы действуют в течение 6 месяцев после публикации соответствующего сообщения в Правительственной газете.

Начисления и взимания налогов. Следующие нормы действуют в течение 6 месяцев после публикации соответствующего сообщения в Правительственной газете:

Регистрация в налоговых органах:
Компании, которые были зарегистрированы или стали налоговыми резидентами Кипра, должны пройти процедуру регистрации в налоговых органах и получить Идентификационный номер налогоплательщика в течение 60 дней с момента регистрации или момента становления резидентами Кипра. Кроме того, компании должны в течение 60 дней сообщить налоговым органами о любых поправках в их документах. Компании, которые еще не зарегистрированы должны до 30 июня 2011 года пройти вышеуказанную процедуру без штрафов.

Снятие банковской тайны
С целью налогообложения на Кипре, банковская тайна может быть сняла после получения официального разрешения Министра Юстиции. Чтобы получить такое разрешение, Комиссар по подоходному налогу должен предоставить в банк и в Министерство юстиции следующую информацию:

  • Имя рассматриваемого лица
  • Природа и форма запрашиваемой информации
  • Период запрашиваемой информации
  • Подтверждение, что налоговые органы изучили все возможные средства получения информации
  • Подтвержденные причины необходимости предоставления такой информации

Электронная подача декларации
Появилась возможность подачи электронной налоговой декларации. В такой случае, сроки подачи декларации составляют 3 месяца.

Экспертная оценка — Возражения
Если в течение налогового года, налогоплательщик не подал налоговой декларации в установленные сроки, или налогоплательщик не имеет финансовые отчеты, Коммиссар, может осуществить налоговую экспертизу. Любые возражения против налоговой экспертизы должны быть подкреплены документально.

Обмен информацией.
Налоговые органы могут потребовать необходимую информацию для обложения налогом, от других органов, местных властей, за исключением Центрального банка Кипра .

Выездная проверка
Комиссар уполномочен в течение рабочего времени присутствовать в месте ведения деятельности компании, а также изучать документы. Не допускается частное проживание.

Обновление учетных регистров
Учетные регистры компании должны быть обновлены в течение 4 месяцев с даты транзакции.
Инвойсы должны быть выпущены в течение 30 дней с даты транзакции.
Все компании, ведущие учет, должны иметь соответствующие документы и своевременно предоставлять их налоговым органам.

Выплата оспариваемого налога в случае судебного процесса
Если налогоплательщик  обратился в Верховный Суд против экспертизы, проводимой налоговыми органами, выплата оспариваемого налога проводится только по результатам судебного решения.

Наложение дополнительных штрафов
Административное наказание в размере €100 — €200 применятся к неподаче налоговой декларации, не представлению доказательства или невыполнению обязательств в указанные сроки. Такие штрафы касаются Подоходного налога, налога на оборону, налога на капитал и налога на недвижимое имущество.
В случае задержки уплаты налога в указанный срок, накладывается 5% штрафа к неуплаченному налогу. Where there is a delay in the payment of taxes by the due date, an additional 5% on the unpaid tax will be imposed. Вышеуказанная норма действует в течение 6 месяцев после публикации соответствующего сообщения в Правительственной газете.

Изменения в области налога на добавленную стоимость
Самым важной поправкой стало увеличение обложения продуктов питания и фармацевтических продуктов с нулевой до 5% ставки НДС.

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