How you are affected by the above judgement:Businessesengaged in the catering business should examine their VAT treatment appliedbased on the above Court Judgement. * Students will log in using their METU usernames and passwords. Multiple styles are available for free download, Then you can access your favorite statistics via the star in the header. On a monthly basis, consumer prices went up 1.02%, the highest in eight months, after a 0.8% rise in February. Taxpayers are advised to proceed immediately with updating their e-mail addresses via the TAXISnet website, as this is a necessary element for the transfer of their account from the TAXISnet system to the new TFA system. DTTL (also referred to as Deloitte Global) and each of its member firms are legally separate and independent entities, which cannot obligate or bind each other in respect of third parties. While we diligently research and update our holiday dates, some of the information in the table above may be preliminary. startxref Furniture, Household Goods and Maintenance; Health; Recreation and Culture; Communication; Education and Alcoholic Beverages and Tobacco account for the remaining 30 percent of total weight. Cyprus Tel. The 2012-2013 Cypriot financial crisis, part of the wider . The annual inflation rate in Cyprus eased to 7.1% in January of 2023, following a 7.9% gain in the previous month. All one-page yearly calendars are downloadable in Microsoft Word, Excel, or PDF format. Withreference to our previous alert dated 7 January 2021, we would like to inform youthat the Registrar of Companies (RoC) has recently announced that the commencementdate for the collection of data of the UBOs of Companies and other legalentities in Cyprus, is postponed to 22 February 2021. 2018 for the sole purpose of constructing a dwelling to be used as their How you may be affected by the above decision:Individualswho purchase separately the plot of land to be used for the construction oftheir principal and permanent residence have the right to a partial refund ofthe VAT paid (14% of the value of the plot). The Cyprus 2021 calendars on this page include list of holidays in Cyprus. If you need help accessing this website, or you would like to provide feedback or report a concern, please contact our Communications Office, (385) 646-4529. This is an important development as Kazakhstan is the 9th largest country in the world, the largest of the former Soviet republics (excluding Russia) and a growing economy. What part of the page would you like to print? Cyprus adopted the euro as its official currency on 1 January 2008, replacing the Cypriot pound at an irrevocable fixed exchange rate of CYP 0.585274 per 1.. Since 2017, the 140 member countries of the OECD Inclusive Framework (IF) have been jointly developing a two-pillar approach in an effort to address the tax challenges arising from the digitalization of the economy. We would like to remind you that 31st December 2019 is the submission deadline for the following Country-by-Country (CbC) Reporting obligations in Cyprus: We would like to remind you that the 1st of August 2019 is the deadline for the payment of the final tax for the year 2018 for companies and self-employed individuals preparing audited financial statements. calendar or calendar with week numbers. , , . you only need to download or print a list of 2021 holidays for Cyprus. The Cyprus Tennis Federation Olympic House A203 21, Amphipoleos Str. Advanced users can use our Python/R/Matlab packages. We would like to inform you that in accordance with a Decree issued on 20 October 2020, the deadlines for the submission of 2019 personal income tax returns and for the payment of tax, are extended to 30 November 2020. On 7 February 2020, the Health Insurance Organization(HIO), in exercising the powers conferred to it by the General Health SystemLegislation (The Law), issued instructions in relation to refunds on GHSContributions. Show sources information %PDF-1.5 % We would like to inform you that on 18 December 2018 the Cyprus Tax Department has announced that the submission deadline for Country-by-Country (CbC) Reports for the 2017 Reporting Fiscal Year has been extended from 31 December 2018 to 31 January 2019. Download the full alert for more details. 0000003047 00000 n Prices rose at a slower pace for food & non-alcoholic beverages (9.6% vs 10.8% in January), transport (2.7% vs 5.1%), recreation & culture (6.4% vs 6.6%) and restaurant & hotels (8.3% vs 8.7%). ), NATIONAL HOLIDAY (Commemoration of Atatrk & Youth and Sports Festival, Wednesday), Applications for METU English Proficiency Exam dated June 8, 2021 (17.00) (For Graduate Program students), METU Online English Proficiency Exam Time: 10:00 * Students required to be in online exam rooms at 9:00 * For graduate program applicants, Last day of classes for graduate and undergraduate programs (excluding thesis work and specialization field courses), Tuition Fee Payments for Summer School (For English Preparatory Program Students), Final Exams (Graduate and Undergraduate programs), METU Online English Proficiency Exam Time: 10:00 * Students required to be in online exam rooms at 9:00 * English Preparatory Program students who have right to take the exam with regard to related regulation, Summer School classes begin (SFL English Preparatory Program), Last day for refund of summer school tuition fees (For English Preparatory Program Students), 15 July Democracy and National Solidarity Day (Thursday), NATIONAL HOLIDAY (TRNC Peace and Freedom Day) (Tuesday), Deadline for the submission of final grades (24:00), Submission of the Spring Semester grade corrections by instructors (by 24:00), Submission of Incomplete (I) grades for Spring Semester(by 24:00), Approval of the Spring Semester grade corrections by the Academic Boards for Spring Semester (by 24.00), The resit exam applications for those who are in the semester of graduation by the Spring Semester, Summer School tuition fee payments (Undergraduate and Graduate Programs), NATIONAL HOLIDAY (TRNC Social Resistance Day and Date of Establishment of TMT) (Sunday), Special student applications and registrations for Summer School, Interactive Registrations and Advisor Approvals for Summer School (Undergraduate and Graduate Programs), Summer School Classes begin (Undergraduate and Graduate Programs), Last day for refund of summer school tuition fees (For Undergraduate and Graduate Programs), Last day of Summer School classes ( English Preparatory Program), Last Day of Summer School Classes (Undergraduate and Graduate Programs), Monday classes that cannot be held due to the national holiday on 30 August 2021 will be compensated on this day, Summer School Final Examinations (starting at 18:00 on 17 September 2021), Deadline for the submission of Summer School grades (by 24:00), The announcement of the Summer School grades, Submission of the Summer School grade corrections (for Academic Staff by: 24:00), Deadline for the submission of Summer School "Incomplete" (I) grades (by 24:00), Deadline for the approval of the Summer School grade corrections by Academic Board (by:24:00), The resit exam applications for those who are in the semester of graduation by the Summer School, Deadline for the submission of Spring Semester and Summer School Incomplete (I) grades whose submission period was extended by the Academic Boards, Deadline for the submission of Spring Semester and summer school grade corrections as approved by the concerned Academic Boards and deadline for the submission of resit exam grades, Classes commence ( English Preparatory Program), ** Interactive Registrations and Advisor Approvals (Undergraduate and Graduate program students), ** Classes Begin (Undergraduate, Graduate programs). For all other years: latest year annual percentage change equivalent assuming homogeneous change in the preceding five year period, calculated through reverse compounding. Registration Office: 714-220-4190. We would like to inform you that the Department of Registrar of Companies and Intellectual Property has announced that the deadline for the submission of data concerning beneficial ownership is extended to 31 July 2022. We would like to inform you that in accordance with an amending Assessment and Collection of Taxes law published on 20 April 2021, due to the prolonged crisis and the adverse economic conditions caused by COVID-19, the following deadlines are extended to 30 September 2021: We would like to inform you that the tax incentives, provided to landlords for voluntarily reducing the rent charged to tenants - businesses, whose operations have been suspended due to COVID-19 pandemic - (Issue 11/2020), have been extended for tax year 2021. School Calendar - Cypress Lake High School Cypress Lake High School Home Our School Administration and Faculty Attendance Policy Bell Schedules Bus Stop Information Code of Conduct Dress Code Dismissal Procedures Guidance Services Standard Diploma Information Menus (Breakfast/Lunch) Open House Panther 4 News Programs Advanced Studies The Sunday start yearly calendar is created in portrait layout, showing all the 12-month calendars in one page. In accordance with a Decree issued on 5 June.2020, the deadlines for the electronic submission of the 2019 personal income tax returns TD1 - Employee and TD1 - Self-emploed, are extended to 30 October 2020. We would like to remind you that the 31st of December 2021 is the submission deadline for the following Country-by-Country (CbC) Reporting obligations in Cyprus: We would like to inform you that in accordance with a Decree issued today, the following deadlines are extended to 30 November 2021: Following our previous alert on the non-imposition of administrative fines for overdue submission of DAC6 information until 30 September 2021, the Tax Department (TD) has announced that this period is further extended to 30 ovember 2021. The following persons have an obligation to submit a provisional tax return: On 29 June 2018, the Parliament voted for an amendment to the Law Regulating the Settlement of Overdue Taxes. We would like to inform you that the Minister of Labour, Welfare and Social Insurance, in exercise of the powers conferred by the Settlement Of Overdue Social Contributions Law, issued a Decree (No. On that account, the obligation to report potential aggressive tax planning aims to balance the asymmetry of information between Tax Authorities and taxpayers, thus enabling EU Member States to prevent harmful tax practices and close any loopholes. 423/2022) was issued in the Official Gazette, amending the 8th Schedule of the VAT law in relation to the supply of Immovable Property. Download the alert for an analysis of the provisionsvoted into law. Submission of CbC Notifications for the 2018 Reporting Fiscal Year (in respect of MNE groups which have a year end of 31 December 2018). Number of McDonald's restaurants worldwide 2005-2022, Number of restaurants in the U.S. 2011-2018, Average daily rate of hotels in the U.S. 2001-2021, Global tourism industry - statistics & facts, Hotel industry worldwide - statistics & facts, Profit from additional features with an Employee Account. The information is also available inGreek. On a monthly basis, consumer prices went up 0.8%, after a 1.3% decline in January. The power to impose an annual professional license fee to each legal entity that carries on any business, trade or profession within a municipalitys limits is given by articles 104-109 of the Municipalities LawNo.111/1985. The law also provided that the Council of Ministers, through a Decree, may determine the criteria based on which individuals whose gross income does not exceed 19,500 have no obligation to submit a tax return. It is calculated as the average number of children an average woman will have during her reproductive period (15 to 49 years old) based on the current fertility rates of every age group in the country, and assuming she is not subject to mortality. Attendance Office: Pillar One aims to ensure a fairer distribution of profits and taxing rights among countries with respect to the largest and most profitable multinational enterprises (MNEs), while Pillar Two introduces a global minimum corporate tax rate (recently agreed at 15%) which countries can use to protect their tax bases (the GloBE rules). DTTL does not provide services to clients. According to the ld provisions of the law (Article 3(2c)), the reduced rate of 3% applied to interest income received by Cyprus tax resident domiciled individuals from savings certificates and development bonds of the Republic of Cyprus, corporate bonds as well as interest received or credited by a Provident Fund or the Social Insurance Fund. In accordance with a Decree issued on 22 May 2020, the submission deadline for the 2018 corporate income tax return (TD4) and the 2018 personal income tax return of individuals preparing audited financial statements (TD1) is further extended to 30 June 2020. As a Premium user you get access to background information and details about the release of this statistic. ABz[n[ &-j_ >lZ25.N5o~)~qKAh ?7(om?e; oNlt`lX8q>n|5SoF-Xh5iWWZ)K *rs8*dbd7x"=^Ehz% {T/T\K@. The new strategy is in line with the guidelines of the European Commission and the Recovery and Resilience Facility, and its implementation aims to create added value to the economy and also redefine the countrys development model. Telecommunications, Media & Entertainment, Subscribe to receive alerts directly via email, EU list of non-cooperative jurisdictions for tax purposes, Directive on the Prevention and Suppression of Money Laundering and Terrorist Financing, The Prevention and Suppression of Money Laundering and Terrorist Financing Law of 2007, Law for the Prevention and Suppression of Money Laundering Activities, the Settlement Of Overdue Social Contributions Law, amending law Regulating the Settlement of Overdue taxes. the VAT reporting periods for taxpayers through 30 June 2020, the deadlines for submitting the VAT returns for these periods, and. treaty over the next months. 0000006209 00000 n Deadline for the Academic Boards to submit detailed information to the Registrar's Office concerning the undergraduate and graduate courses to be offered in the 2021-2022 Spring Semester: 20.12.2022 - 20.12.2022: METU English Proficiency Exam (For students applying to graduate programs). On 18 March 2021 the Cyprus Parliament voted into law the provisions of the EU Council Directive 2018/822 (the Directive), known as DAC6. This Sunday start calendar is designed with months being highlighted in a light blue color for easier visibility. doesn't include week numbers. Submissions made after this date will be subject to a fixed penalty of 100. As we appreciate that clarifications may be required for the correct implementation of the above measures, we are in direct contact with the Ministry of Finance and we will aim to revert with further guidance as soon as possible. On 10 March 2022, the Cyprus Parliament voted for an extension of the tax incentives for investing in innovative enterprises, which were introduced in the Cyprus Income Tax law (ITL) in 2017, until 30 June 2024. ; Cyprus 2020 population is estimated at 1,207,359 people at mid year according to UN data. According to the amendment, a contribution of 0,4% is imposed on the sale of immovable property in the Republic. This simple and classic design is one of the recommended versions for those who are looking for a printable calendar since it helps conserve toner or ink when you print. The DDD provisions apply to the profits of Cypriot tax resident companies that are ultimately attributable to shareholders which are Cypriot tax resident and Cypriot domiciled individuals. Download this 2020 and 2021 calendar and enjoy having a split view of a 2 year calendar with the years listed side by side. General Healthcare System (GHS) Law: Decreased GHS contributions for April, May and June 2020, Law Regulating the Settlement of Overdue SocialContributions: Deferral of payments that are due forthe months of March and April 2020, VAT Law: Temporary deferral of VAT payable. The amending law introduces provisions which among others aim to improve tax compliance and offer additional powers to the Commissioner of Taxation with regards to tax collection. Electronic submission of the 2019 Personal Income Tax return (TD1A) of individuals preparing audited financial statements (FS). Plan your events easily with the 2021 Cyprus Word calendar versions. * Detailed information about the exam can be found at ncc.metu.edu.tr/sfl/english-proficiency-exam, Last day of Summer School classes (undergraduate and graduate programs), Summer School Final Examinations (25 August from 18:00), NATIONAL HOLIDAY (Victory Day - Wednesday), Deadline for the submission of Summer School grades (by 24:00), Submission of the Summer School grade corrections (for Academic Staff by: 24:00), Deadline for the submission of Summer School "Incomplete" (I) grades (by 24:00), Deadline for the approval of the Summer School grade corrections by Academic Board (by:24:00), The resit exam applications for those who are in the semester of graduation by the summer school, The announcement of the Summer School grade, Deadline for the submission of spring semester and summer school Incomplete (I) grades whose submission period was extended by the Academic Boards, Deadline for the submission of Spring Semester and summer school grade corrections as approved by the concerned Academic Boards and deadline for the submission of resit exam grades, Interactive Registrations and Advisor Approvals (undergraduate, graduate programs), Classes commence (Undergraduate, Graduate Programs and English Preparatory Program). Tourists refer to inbound tourists staying in Cyprus for at least one night. In light of the business disruption caused by the Coronavirus, the Cyprus Government announced a number of measures in order to support the countrys economy. On 23 June 2020, the Cyprus Council of Ministers issued a new decree, according to which the reduced VAT rate of 9% will be decreased to 5% for specific services provided within the Republic of Cyprus from 1 July 2020 to 10 January 2021. Cyprus has announced that inbound travelers who have been vaccinated for Covid-19 will be exempt from quarantine and Covid testing as of March 2021. The incentives are offered within the context of implementing a scheme approved by the Council of Ministers on 27 September 2017, aiming to attract film production companies to Cyprus. Once you have completed your calendar, It allows API clients to download millions of rows of historical data, to query our real-time economic calendar, subscribe to updates and receive quotes for currencies, commodities, stocks and bonds. distribution (DDD) provisions of the Special Contribution for the Defence Law We value your feedback. Statistical Service of the Republic of Cyprus. Following our taxalert in July 2018 (edition 10/2018), relating to the Law Regulating the Settlementof Overdue Taxes, we would like to inform you that on 14 February 2020 a lawwas published in the Government Gazette which provides amendments to the Law. It is soon expected that the Informative Guide will also be issued in English in the official website of the Tax Department. [Online]. We would like to remind you that 31 December 2020 is the submission deadline for a revised (where needed) provisional tax calculation for 2020 and the payment deadline for the second provisional tax instalment for 2020. 0000009498 00000 n The Directive enables businesses established and registered for VAT purposes within the EU to request a refund of the VAT incurred on business expenses in other EU member states. There are no holidays today for the holiday type you chose. These instructions lay down the procedure for requesting a refund on GHScontributions paid in excess of the maximum amount on which GHS contributionsapply. On the other hand, cost grew further for alcoholic beverages & tobacco (2% vs 1% ), clothing & footwear (2.2% vs 1.7%) and restaurant & hotels (8.4% vs 8.3%). 14 0 obj <> endobj 0000009247 00000 n Please create an employee account to be able to mark statistics as favorites. Further to our previous alert on deemed dividend distribution (DDD), we would liketo inform you that thedeadline for the payment of SDC and GHS contributions on suchdistributions for the tax year 2018 is extended to 30 April 2021 (from31 January 2021). The measures are in line with the recommendations of the Organisation for Economic Co-operation and Development (OECD) within the framework of Action 13 of the Base Erosion and Profit Shifting (BEPS) project. EU Member States, including Cyprus, will then have 18 months to transpose it into national law. Further to our previous alert on the transposition of EU Council Directive 2018/822 (DAC6) into domestic legislation, a Decree (available only in the Greek language) was published in the Official Gazette on 29 October 2021, setting out guidelines for the application of the Law. 31st March *Extended till 30 November 2021 Electronic submission of 2019 tax returns (Form IR4) for companies. Infectious Diseases (Determination of Measures to Prevent the Spread of COVID-19 Coronavirus), the Cyprus Government announced a number of measures, Deloitte Innovation and Entrepreneurship Centre. Cyprus 48 0 obj <>stream 24 June 2020. An amendment published in Cyprus official Gazette on 20 August 2020 makes the following main changes to the Cyprus VAT law: Download the full alert to find out more information about each update. The Following our alert on the preliminary tax and VAT measures announced by the Cyprus Government following the Coronavirus outbreak (Issue 05/2020 dated 16/03/2020), the Cyprus Parliament proceeded with the voting of the relevant tax and VAT laws on 27 March 2020. Statistical Service of the Republic of Cyprus. Special student applications and registrations. Further to our previous tax alert dated 14 February 2023, the Cyprus Tax Department (CTD) uploaded on 14 March 2023 three additional Frequently Asked Questions (FAQs) in its newly introduced section, with respect to transfer pricing. * Newly admitted undergraduate students who registered late with a valid excuse, METU NCC English Preparatory Program students who took the October 1 EPE, and international students newly admitted to undergraduate and graduate programs at METU NCC are to take this exam. Th c, TP. *All newly registered students are to take this exam. CALENDAR 2020-2021 EVENT DAY DATE PREPARATORY PROGRAMME 2020 Applications for Admission are Accepted, English Place-ment Test and Pre-Registration . Reportable cross-border arrangements (RCBAs) that were implemented, RCBAs for which secondary intermediaries provided aid, assistance or advice, between. A few celebrate Assumption Day at other times of the year. Exam Time: 09:00. Directly accessible data for 170 industries from 50 countries and over 1 million facts: Get quick analyses with our professional research service. The following is a recap of the most important provisions of Article 9A of the ITL which provides for the tax incentives. Counseling Office: 714-220-4178. The current population of Republic of Cyprus is 1,232,121 as of Sunday, April 30, 2023, based on Worldometer elaboration of the latest United Nations data. . Standard users can export data in a easy to use web interface or using an excel add-in. The extension applies retrospectively from 30 June 2021. Granite School District prohibits discrimination, harassment (including sexual harassment), or retaliation on the basis of race, color, sex, pregnancy, religion, national origin, marital status, disability, sexual orientation, gender identity or any other legally protected classification in all educational programs, activities, admissions, access, treatment, or employment practices and provides equal access to scouting groups and other designated youth groups. Trading Economics welcomes candidates from around the world. In case the tax balance is not paid by the end of the month of the deadline date (i.e. Inflation Rate in Cyprus averaged 3.73 percent from 1951 until 2023, reaching an all time high of 18.75 percent in July of 1951 and a record low of -3.59 percent in October of 1961. . Deadline for thesis supervisor appointments, Deadline for the submission of final grades (by 23:00), Submission of the Fall Semester grade corrections (for academic staff by: 23:00), Deadline for the submission of Fall semester Incomplete (I) grades (by 23:00), Approval of the Fall Semester grade corrections by the Academic Boards (by 23.00), Resit examination applications for those who are in the semester of graduation in Fall Semester, Deadline for the submission of Fall semester resit grades (by 23:00), Tuition fee payments (English Preparatory Program), Deadline for the Registrar's Office to submit the applications for transfer and minor programs to the Academic Boards concerned, Tuition fee payments (Undergraduate and Gradute Programs). On 15 February 2021, the Cyprus Tax Authorities (CTA) issued a new Implementing Guideline (IG 10/2021) to clarify that there is no obligation for taxable persons who carry out or will carry out taxable transactions in Cyprus and are based in the United Kingdom, to appoint a VAT fiscal representative or provide a bank guarantee to the CTA. ; Cyprus ranks number 158 in the list of countries (and dependencies) by . Please note that the Cypress College Academic Calendar is officially established by the North Orange County Community [] 113 (the Law), the Registrar of Companies will impose administrative penalties on certain filings submitted after the prescribed timeframes as provided by the Law. 0000010215 00000 n Download the full alert for the cases where the extension applies. Board Meetings & Notice of Public Hearings, Uniform Complaint Procedure (UCP) Annual Notice. On15 December 2020 the Cyprus Tax Department announced thatdeadlines are extended with respect to CbCR filing obligations in Cyprus forMNEGroups with 31 December year-ends. On 10 February 2023, the Cyprus Tax Department (CTD) uploaded a new Frequently Asked Questions (FAQs) section on its website with respect to transfer pricing. in thoi: 0903 166 228. 0000006494 00000 n We would like to inform you that on 23 September 2022, a Decree (No. MIDDLE EAST TECHNICAL UNIVERSITY NORTHERN CYPRUS CAMPUS 2022 - 2023 ACADEMIC CALENDAR. was published in the Official Gazette, providing for an increase to the annual Use Ask Statista Research Service. On 11 December 2018, an amendment to the Income Tax Law (ITL) was published in the Official Government Gazette, providing tax incentives to companies involved in film productions. METU English Proficiency Exam (For students applying to graduate programs). The laws are in line with recent EU Country-Specific Recommendations (CSRs) for Cyprus and the EU guidelines for defensive tax measures to be adopted by EU Member States towards EU blacklisted jurisdictions. Download the full alert for further details. 0000000016 00000 n We would like to inform you that on 11 November 2022, a Decree (K Finally, if the tax balance is not settled within two months after the deadline date, an additional 5% penalty may be imposed. Activities Office. There are 0.01 million births in Cyprus in 2021. Transport accounts for 15 percent; Housing and Utilities for 11 percent; Miscellaneous Goods and Services for 9 percent; Restaurants and Hotels for 8 percent and Clothing and Footwear for 7 percent. In accordance with an announcement made by the Cyprus Registrar of Companie on 8 July 2021, the deadline for payment of the 2021 annual company levy has been extended from 30 June 2021 to 31 December 2021. limit for certain allowances which are deductible from an individuals taxable Imposition of zero VAT rate on goods related to COVID-19 and the reinstatement of the 9% VAT rate in relation to the provision of accommodation in the hotel sector, restaurant and catering services and passenger transportation. to incorporate the statistic into your presentation at any time. 286 (Greek). Download the full alert to discover more. 0000008672 00000 n Office Holidays provides calendars with dates and information on public . You need at least a Starter Account to use this feature. Records Office: 714-220-4191. You can print the Sunday start holiday calendar directly from the website using the PDF or the print button (if you dont want to download the calendar before printing). 0000012131 00000 n As soon as this statistic is updated, you will immediately be notified via e-mail. by 31 August 2019) a 5% penalty applies on the tax due. If you find an error, please let us know. Please take a short survey and let us know how we're doing. Electronic submission of the 2020 Personal Income Tax return (Form TD1). Click the link above to subscribe to the Cyprus Calendar. In Cyprus, the most important category in the consumer price index is Food and Non-Alcoholic Beverages (19 percent of total weight). The free yearly calendar features the list of holidays in Cyprus for the year 2021. Deadline for the Spring Semester thesis examinations. On 9 February 2021, an amendment to the VAT Law was published in the Official Gazette allowing for the VAT that is due for the VAT returns ending 31/12/2020 and 31/1/2021 to be settled in three (3) equal monthly instalments without the imposition of additional tax and interest. Deloitte refers to one or more of DTTL, its global network of member firms, and their related entities.
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