English to Russian Bus/Financial Finance (general) Cyprus tax assessment system

By 1 August every year a company must submit a preliminary self-assessment under which a declaration is made of the estimated profit for the current year of assessment. Any tax arising from this assessment is paid in equal installments by 1 August, 30 September and 31 December. The taxpayer may submit a revised assessment at any time prior to 31 December of the year of assessment.

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