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НОВОСТИ БИЗНЕСА

20 Июн
2014
Кипр: Уплата предварительного налога

Кипрские компании-резиденты при желании могут платить предварительный налог. Это дает компании возможность не платить  штрафы на сумму налога, который насчитывается в случае, если компания оплачивает налог по результатам аудита. В соответствии со статьей 24 оценки и сбора налогов с юридических № 4 от 1978 года и поправкам к законам о налогах, взимаемых с 1 января 2014 года, порядок представления предварительной налоговой самостоятельной оценки компаний применятся следующим образом:

Компания заявляет, что в текущем году ожидается определенная сумма прибыли, на заявленную клиентом сумму начисляется сумма налога, который должен быть оплачен в налоговую 2-мя платежами по следующему графику:

  • Первый платеж должен быть сделан до 31 июля текущего года
  • Второй  платеж должен быть сделан до 31 декабря текущего года

После закрытия отчетного периода, по компании готовится аудит по предоставленным документам и пересчитывается сумма налога. В том случае, если предварительная сумма налога, выплаченного компанией, была больше полученной по результатам аудита, Inland Revenue должны будут вернуть разницу переплаты с процентами. Если сумма выплаченного налога оказалась  меньше начисленной по результам отчетности компания будет платить штраф на разницу, при условии, что было оплачено не менее 75% от полученной суммы. В противном случае, компания платит штраф от полной суммы налога.

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