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Cyprus Indirect Tax Update - Paying off overdue tax debts by monthly installments

Cyprus Indirect Tax Update - Paying off tax debts

Procedure of paying off overdue tax debts by monthly instalments

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Following the passing of Law 4(I)/2017 by the House of Representatives regarding outstanding tax liabilities relating to periods prior to the entry into force of the law, the Tax Commissioner proceeded publishing his first notification on the matter. Please be reminded that, although the exact date of the law coming into force has not as yet been determined, the enforcement date is expected to be sometime in April 2017.  For further information regarding the content of the Law, refer to the update 123. 

Content of the Tax Commissioner’s notification

According to the Commissioner’s announcement, taxpayers who have outstanding tax liabilities and are interested to benefit from the provisions of Law 4(I)/2017 are invited to apply immediately for arranging their debts, without waiting for the determination of the date when the law will be coming into force. The aim of the Tax Department is the timely submission and review of all applications to be submitted in order to avoid time delays and unnecessary discomfort by taxpayers.

For the electronic submission of applications for arranging outstanding tax debts

For the electronic submission of applications for arranging outstanding tax debts, taxpayers are encouraged to take the following actions:

  • Submit immediately all outstanding returns for all years/periods for which there is an obligation according to the provisions of existing laws as a result of which the tax debt arose. E.g. taxpayers who have debts before the VAT Department are invited to proceed with the immediate submission of all VAT returns still pending. The same applies for outstanding debts to the Inland Revenue Department, Social Security, etc.
  • Enroll with the Government Gateway Portal "Ariadne” (www.ariadne.gov.cy). (The Government Gateway Portal “Ariadni” allows individuals, organizations and representatives to use electronic services available by the Republic of Cyprus over the internet. Among the electronic services which have been added to "Ariadni" tax matters, such as the electronic submission of VAT returns, etc.) have been included. The ultimate objective of registering with "Ariadni" is to check the validity of the data concerning either the applicant or his authorized representative. 

Applications must be submitted electronically via the computerized system to be made available* at the Government Gateway Portal "Ariadni” https://cge.cyprus.gov.cy/re/public/ . Applications submitted in any other format other than electronically will not be accepted by the Tax Department.

It is noted that, depending on the status of the person who will apply for obtaining access to the computerized "Ariadni" system, a different link should be followed. More specifically:

  • Registration in the system by individuals can be performed via the link: 

https://cge.cyprus.gov.cy/re/public/registrationWizard.aspx?ccategory=Individual

  • Registration in the system by organizations, such as enterprises, can take place via the link:

https://cge.cyprus.gov.cy/re/public/registrationWizard.aspx?ccategory=Organisation

  • Registration in the system by representatives can be performed via the link:

https://cge.cyprus.gov.cy/re/public/registrationWizard.aspx?ccategory=Agent

 

Taxpayers are urged to visit systematically the Government Gateway Portal "Ariadni" in order to be immediately informed about the activation of the computerized system for the electronic submission of applications for arranging outstanding tax debts.

It is expected that the Tax Commissioner will soon be issuing a new notice informing taxpayers of all procedural matters relating to the issue of regulating tax debts. As soon as such a notification is released, KPMG will proceed immediately informing its clients.

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