|Deadline for the electronic submission of the new Tax Forms for Special Defence Contribution (“SDC”) and General Healthcare System (“GHS”) contribution withheld on interest and dividend payments
Based on the announcement issued by the Tax Department of Cyprus on 4 May 2021 in relation to tax forms T.D.602 and T.D.603, the electronic submission of the relevant tax forms relating to the payment of interest/dividends made in the period from 1 January 2019 until 31 December 2021 must be made by 31 January 2022 through the TaxisNet portal.
Please see below a brief summary of the relevant obligation:
Obligation to file the relevant forms
The forms are the following and they can be accessed through the TaxisNet account of each Taxpayer:
- Form T.D.602 – SDC and GHS withheld on interest paid.
- Form T.D.603 – SDC and GHS withheld on dividends paid.
The electronic submission of the forms T.D.602 and T.D.603 is obligatory for any taxpayer who has or had the obligation to withhold SDC and GHS contributions on interest/dividends declared from 1 January 2019 onwards.