{"id":33368,"date":"2023-12-04T07:11:57","date_gmt":"2023-12-04T07:11:57","guid":{"rendered":"https:\/\/www.pkl.com.cy\/?p=33368"},"modified":"2023-12-08T11:24:26","modified_gmt":"2023-12-08T11:24:26","slug":"deadline-reminder-provisional-tax-return-2023","status":"publish","type":"post","link":"https:\/\/www.pkl.com.cy\/el\/deadline-reminder-provisional-tax-return-2023\/","title":{"rendered":"\u03a5\u03c0\u03bf\u03b2\u03bf\u03bb\u03ae \u03b1\u03bd\u03b1\u03b8\u03b5\u03c9\u03c1\u03b7\u03bc\u03ad\u03bd\u03b7\u03c2 \u0394\u03ae\u03bb\u03c9\u03c3\u03b7\u03c2 \u03a0\u03c1\u03bf\u03c3\u03c9\u03c1\u03b9\u03bd\u03ae\u03c2 \u03a6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03af\u03b1\u03c2 \u03b3\u03b9\u03b1 \u03c4\u03bf \u03c4\u03c1\u03ad\u03c7\u03bf\u03bd \u03ad\u03c4\u03bf\u03c2, \u03b1\u03bd \u03b8\u03b5\u03c9\u03c1\u03b7\u03b8\u03b5\u03af \u03b1\u03bd\u03b1\u03b3\u03ba\u03b1\u03af\u03bf."},"content":{"rendered":"<p><strong>\u0395\u03c0\u03b9\u03b8\u03c5\u03bc\u03bf\u03cd\u03bc\u03b5 \u03bd\u03b1 \u03c3\u03b1\u03c2 \u03c5\u03c0\u03b5\u03bd\u03b8\u03c5\u03bc\u03af\u03c3\u03bf\u03c5\u03bc\u03b5 \u03cc\u03c4\u03b9 \u03b7 \u03c0\u03c1\u03bf\u03b8\u03b5\u03c3\u03bc\u03af\u03b1 \u03c0\u03bb\u03b7\u03c1\u03c9\u03bc\u03ae\u03c2 \u03c4\u03b7\u03c2 2\u03b7\u03c2 \u03b4\u03cc\u03c3\u03b7\u03c2 \u03c4\u03b7\u03c2 \u03c0\u03c1\u03bf\u03c3\u03c9\u03c1\u03b9\u03bd\u03ae\u03c2 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ae\u03c2 \u03b3\u03b9\u03b1 \u03c4\u03bf \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03cc \u03ad\u03c4\u03bf\u03c2 2023 \u03bb\u03ae\u03b3\u03b5\u03b9 \u03c4\u03b7\u03bd 31\u03b7 \u0394\u03b5\u03ba\u03b5\u03bc\u03b2\u03c1\u03af\u03bf\u03c5 2023.<\/strong><\/p>\n\n\n\n<p><strong>\u03a5\u03c0\u03bf\u03c7\u03c1\u03ad\u03c9\u03c3\u03b7 \u03ba\u03b1\u03c4\u03b1\u03b2\u03bf\u03bb\u03ae\u03c2 \u03c0\u03c1\u03bf\u03c3\u03c9\u03c1\u03b9\u03bd\u03ae\u03c2 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03af\u03b1\u03c2<\/strong><\/p>\n\n\n\n<p>\u03a4\u03b1 \u03b1\u03ba\u03cc\u03bb\u03bf\u03c5\u03b8\u03b1 \u03c0\u03c1\u03cc\u03c3\u03c9\u03c0\u03b1 \u03ad\u03c7\u03bf\u03c5\u03bd \u03c5\u03c0\u03bf\u03c7\u03c1\u03ad\u03c9\u03c3\u03b7 \u03bd\u03b1 \u03ba\u03b1\u03c4\u03b1\u03b2\u03ac\u03bb\u03bf\u03c5\u03bd \u03c0\u03c1\u03bf\u03c3\u03c9\u03c1\u03b9\u03bd\u03ae \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03af\u03b1, \u03c3\u03c4\u03b7 \u03b2\u03ac\u03c3\u03b7 \u03c4\u03bf\u03c5 \u03c5\u03c0\u03bf\u03bb\u03bf\u03b3\u03b9\u03b6\u03cc\u03bc\u03b5\u03bd\u03bf\u03c5 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b7\u03c4\u03ad\u03bf\u03c5 \u03b5\u03b9\u03c3\u03bf\u03b4\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2 \u03c4\u03bf\u03c5\u03c2, \u03b3\u03b9\u03b1 \u03c4\u03bf \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03cc \u03ad\u03c4\u03bf\u03c2 2023:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u03a6\u03c5\u03c3\u03b9\u03ba\u03ac \u03c0\u03c1\u03cc\u03c3\u03c9\u03c0\u03b1 \u03bc\u03b5 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b7\u03c4\u03ad\u03bf \u03b5\u03b9\u03c3\u03cc\u03b4\u03b7\u03bc\u03b1 \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b1\u03c0\u03cc \u03bc\u03b9\u03c3\u03b8\u03bf\u03cd\u03c2, \u03c3\u03c5\u03bd\u03c4\u03ac\u03be\u03b5\u03b9\u03c2, \u03bc\u03b5\u03c1\u03af\u03c3\u03bc\u03b1\u03c4\u03b1 \u03ba\u03b1\u03b9 \u03c4\u03cc\u03ba\u03bf\u03c5\u03c2, \u03ba\u03b1\u03b9<\/li>\n\n\n\n<li>\u0395\u03c4\u03b1\u03b9\u03c1\u03b5\u03af\u03b5\u03c2 \u03bc\u03b5 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b7\u03c4\u03ad\u03bf \u03b5\u03b9\u03c3\u03cc\u03b4\u03b7\u03bc\u03b1.<\/li>\n<\/ul>\n\n\n\n<p>Persons with no taxable income, do not have an obligation to pay provisional tax.<\/p>\n\n\n\n<p><strong>\u03a0\u03bb\u03b7\u03c1\u03c9\u03bc\u03ae \u03c0\u03c1\u03bf\u03c3\u03c9\u03c1\u03b9\u03bd\u03ae\u03c2 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03af\u03b1\u03c2<\/strong><\/p>\n\n\n\n<p>\u039f \u03c0\u03c1\u03bf\u03c3\u03c9\u03c1\u03b9\u03bd\u03cc\u03c2 \u03c6\u03cc\u03c1\u03bf\u03c2 \u03c5\u03c0\u03bf\u03bb\u03bf\u03b3\u03af\u03b6\u03b5\u03c4\u03b1\u03b9 \u03bc\u03b5 \u03c4\u03b7\u03bd \u03b5\u03c6\u03b1\u03c1\u03bc\u03bf\u03b3\u03ae \u03c4\u03c9\u03bd \u03c3\u03c7\u03b5\u03c4\u03b9\u03ba\u03ce\u03bd \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ce\u03bd \u03c3\u03c5\u03bd\u03c4\u03b5\u03bb\u03b5\u03c3\u03c4\u03ce\u03bd (\u03b1\u03bd\u03ac\u03bb\u03bf\u03b3\u03b1 \u03bc\u03b5 \u03c4\u03bf \u03b1\u03bd \u03bf \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03bf\u03cd\u03bc\u03b5\u03bd\u03bf\u03c2 \u03b5\u03af\u03bd\u03b1\u03b9 \u03c6\u03c5\u03c3\u03b9\u03ba\u03cc \u03c0\u03c1\u03cc\u03c3\u03c9\u03c0\u03bf \u03ae \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03af\u03b1) \u03c3\u03c4\u03bf \u03b1\u03bd\u03b1\u03bc\u03b5\u03bd\u03cc\u03bc\u03b5\u03bd\u03bf \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b7\u03c4\u03ad\u03bf \u03b5\u03b9\u03c3\u03cc\u03b4\u03b7\u03bc\u03b1 \u03b3\u03b9\u03b1 \u03c4\u03bf \u03ad\u03c4\u03bf\u03c2, \u03b1\u03c6\u03bf\u03cd \u03bb\u03b7\u03c6\u03b8\u03bf\u03cd\u03bd \u03c5\u03c0\u03cc\u03c8\u03b7 \u03c4\u03c5\u03c7\u03cc\u03bd \u03c0\u03b9\u03c3\u03c4\u03ce\u03c3\u03b5\u03b9\u03c2 \u03c6\u03cc\u03c1\u03bf\u03c5 \u03b5\u03be\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03bf\u03cd.\u00a0 \u039a\u03b1\u03c4\u03b1\u03b2\u03ac\u03bb\u03bb\u03b5\u03c4\u03b1\u03b9 \u03c3\u03b5 \u03b4\u03cd\u03bf \u03b9\u03c3\u03cc\u03c0\u03bf\u03c3\u03b5\u03c2 \u03b4\u03cc\u03c3\u03b5\u03b9\u03c2, \u03c9\u03c2 \u03b5\u03be\u03ae\u03c2:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><strong>\u0394\u03cc\u03c3\u03b5\u03b9\u03c2 \u03c0\u03c1\u03bf\u03c3\u03c9\u03c1\u03b9\u03bd\u03ae\u03c2 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03af\u03b1\u03c2<\/strong><\/td><td><strong>\u0398\u03b5\u03c3\u03bc\u03b9\u03ba\u03ae \u03c0\u03c1\u03bf\u03b8\u03b5\u03c3\u03bc\u03af\u03b1<\/strong><\/td><td><strong>\u03a0\u03c1\u03b1\u03b3\u03bc\u03b1\u03c4\u03b9\u03ba\u03ae \u03c0\u03c1\u03bf\u03b8\u03b5\u03c3\u03bc\u03af\u03b1<\/strong> <strong>(\u03c7\u03c9\u03c1\u03af\u03c2 \u03b5\u03c0\u03b9\u03b2\u03bf\u03bb\u03ae \u03c4\u03cc\u03ba\u03c9\u03bd \/ \u03c0\u03c1\u03bf\u03c3\u03c4\u03af\u03bc\u03c9\u03bd)<\/strong><\/td><\/tr><tr><td>1<sup>st<\/sup> \u0394\u03cc\u03c3\u03b7<\/td><td>31 July 2023<\/td><td>31 August 2023<\/td><\/tr><tr><td>2<sup>nd<\/sup> \u0394\u03cc\u03c3\u03b7<\/td><td>31 December 2023<\/td><td>31 January 2024<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u0397 \u03ad\u03b3\u03ba\u03b1\u03b9\u03c1\u03b7 \u03c0\u03bb\u03b7\u03c1\u03c9\u03bc\u03ae \u03c4\u03bf\u03c5 \u03c0\u03c1\u03bf\u03c3\u03c9\u03c1\u03b9\u03bd\u03bf\u03cd \u03c6\u03cc\u03c1\u03bf\u03c5 \u03bc\u03c0\u03bf\u03c1\u03b5\u03af \u03bd\u03b1 \u03b3\u03af\u03bd\u03b5\u03b9 \u03b4\u03b7\u03bc\u03b9\u03bf\u03c5\u03c1\u03b3\u03ce\u03bd\u03c4\u03b1\u03c2 \u03b1\u03c1\u03c7\u03b9\u03ba\u03ac \u03c4\u03b7\u03bd \u03c0\u03c1\u03bf\u03c3\u03c9\u03c1\u03b9\u03bd\u03ae \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ae \u03c5\u03c0\u03bf\u03c7\u03c1\u03ad\u03c9\u03c3\u03b7 \u03bc\u03ad\u03c3\u03c9 \u03c4\u03b7\u03c2 <a href=\"https:\/\/taxportal.mof.gov.cy\/\">\u03a6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ae\u03c2 \u03a0\u03cd\u03bb\u03b7\u03c2<\/a> \u03c4\u03bf\u03c5 \u03a4\u03bc\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2 \u03a6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03af\u03b1\u03c2 (\u03a4.\u03a6.) \u03ba\u03b1\u03b9 \u03c3\u03c4\u03b7 \u03c3\u03c5\u03bd\u03ad\u03c7\u03b5\u03b9\u03b1 \u03b5\u03c0\u03b9\u03bb\u03ad\u03b3\u03bf\u03bd\u03c4\u03b1\u03c2 \u03ad\u03bd\u03b1\u03bd \u03b1\u03c0\u03cc \u03c4\u03bf\u03c5\u03c2 \u03c0\u03b1\u03c1\u03b1\u03ba\u03ac\u03c4\u03c9 \u03c4\u03c1\u03cc\u03c0\u03bf\u03c5\u03c2 \u03c0\u03bb\u03b7\u03c1\u03c9\u03bc\u03ae\u03c2 \u03b1\u03c0\u03cc \u03c4\u03b1 \u03b5\u03b9\u03ba\u03bf\u03bd\u03af\u03b4\u03b9\u03b1 \u03c0\u03bf\u03c5 \u03b5\u03bc\u03c6\u03b1\u03bd\u03af\u03b6\u03bf\u03bd\u03c4\u03b1\u03b9 \u03b4\u03af\u03c0\u03bb\u03b1 \u03c3\u03c4\u03bf\u03bd \u0391\u03c1\u03b9\u03b8\u03bc\u03cc \u0391\u03bd\u03b1\u03c6\u03bf\u03c1\u03ac\u03c2 \u03a0\u03bb\u03b7\u03c1\u03c9\u03bc\u03ae\u03c2 (\u0391\u0391\u03a0): <\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"634\" height=\"115\" src=\"https:\/\/www.pkl.com.cy\/wp-content\/uploads\/2023\/12\/Screenshot-from-2023-12-06-09-18-05.png\" alt=\"\" class=\"wp-image-33374\" srcset=\"https:\/\/www.pkl.com.cy\/wp-content\/uploads\/2023\/12\/Screenshot-from-2023-12-06-09-18-05.png 634w, https:\/\/www.pkl.com.cy\/wp-content\/uploads\/2023\/12\/Screenshot-from-2023-12-06-09-18-05-300x54.png 300w, https:\/\/www.pkl.com.cy\/wp-content\/uploads\/2023\/12\/Screenshot-from-2023-12-06-09-18-05-18x3.png 18w\" sizes=\"auto, (max-width: 634px) 100vw, 634px\" \/><\/figure>\n\n\n\n<p>\u039f\u03b9 \u03c0\u03bb\u03b7\u03c1\u03c9\u03bc\u03ad\u03c2 \u03c0\u03bf\u03c5 \u03c0\u03c1\u03b1\u03b3\u03bc\u03b1\u03c4\u03bf\u03c0\u03bf\u03b9\u03bf\u03cd\u03bd\u03c4\u03b1\u03b9 \u03bc\u03b5\u03c4\u03ac \u03c4\u03b7\u03bd \u03b9\u03c3\u03c7\u03cd\u03bf\u03c5\u03c3\u03b1 \u03c0\u03c1\u03bf\u03b8\u03b5\u03c3\u03bc\u03af\u03b1 \u03bc\u03c0\u03bf\u03c1\u03bf\u03cd\u03bd \u03bd\u03b1 \u03b3\u03af\u03bd\u03bf\u03c5\u03bd \u03bc\u03cc\u03bd\u03bf \u03bc\u03ad\u03c3\u03c9 \u03b7\u03bb\u03b5\u03ba\u03c4\u03c1\u03bf\u03bd\u03b9\u03ba\u03ae\u03c2 \u03c4\u03c1\u03b1\u03c0\u03b5\u03b6\u03b9\u03ba\u03ae\u03c2 \u03ba\u03b1\u03b9 \u03b8\u03b1 \u03c5\u03c0\u03cc\u03ba\u03b5\u03b9\u03bd\u03c4\u03b1\u03b9 \u03c3\u03b5 \u03c4\u03cc\u03ba\u03bf \u03bc\u03b5 \u03c4\u03bf \u03c4\u03c1\u03ad\u03c7\u03bf\u03bd \u03b5\u03c0\u03b9\u03c4\u03cc\u03ba\u03b9\u03bf \u03c4\u03bf\u03c5 2,25% \u03b5\u03c4\u03b7\u03c3\u03af\u03c9\u03c2 (\u03c5\u03c0\u03bf\u03bb\u03bf\u03b3\u03b9\u03b6\u03cc\u03bc\u03b5\u03bd\u03bf \u03c3\u03b5 \u03b2\u03ac\u03c3\u03b7 \u03c3\u03c5\u03bc\u03c0\u03bb\u03b7\u03c1\u03c9\u03bc\u03ad\u03bd\u03c9\u03bd \u03bc\u03b7\u03bd\u03ce\u03bd) \u03c3\u03c5\u03bd \u03c0\u03c1\u03cc\u03c3\u03c4\u03b9\u03bc\u03bf 5% \u03b5\u03c0\u03af \u03c4\u03bf\u03c5 \u03bf\u03c6\u03b5\u03b9\u03bb\u03cc\u03bc\u03b5\u03bd\u03bf\u03c5 \u03c6\u03cc\u03c1\u03bf\u03c5. \u0395\u03c0\u03b9\u03c0\u03c1\u03cc\u03c3\u03b8\u03b5\u03c4\u03bf \u03c0\u03c1\u03cc\u03c3\u03c4\u03b9\u03bc\u03bf 5% \u03bc\u03c0\u03bf\u03c1\u03b5\u03af \u03bd\u03b1 \u03b5\u03c0\u03b9\u03b2\u03bb\u03b7\u03b8\u03b5\u03af \u03b1\u03c0\u03cc \u03c4\u03bf \u03a4.\u03a6. \u03b5\u03ac\u03bd \u03bf \u03c6\u03cc\u03c1\u03bf\u03c2 \u03c0\u03b1\u03c1\u03b1\u03bc\u03b5\u03af\u03bd\u03b5\u03b9 \u03b1\u03c0\u03bb\u03ae\u03c1\u03c9\u03c4\u03bf\u03c2 \u03b4\u03cd\u03bf \u03bc\u03ae\u03bd\u03b5\u03c2 \u03bc\u03b5\u03c4\u03ac \u03c4\u03b7 \u03b8\u03b5\u03c3\u03bc\u03b9\u03ba\u03ae \u03c0\u03c1\u03bf\u03b8\u03b5\u03c3\u03bc\u03af\u03b1 (\u03b4\u03b7\u03bb\u03b1\u03b4\u03ae \u03b3\u03b9\u03b1 \u03c4\u03b7\u03bd 1\u03b7<sup>st<\/sup> \u03b4\u03cc\u03c3\u03b7, \u03c4\u03bf \u03c0\u03c1\u03cc\u03c3\u03c4\u03b9\u03bc\u03bf \u03b8\u03b1 \u03b5\u03c0\u03b9\u03b2\u03bb\u03b7\u03b8\u03b5\u03af \u03b1\u03c0\u03cc \u03c4\u03b7\u03bd 1\u03b7 \u039f\u03ba\u03c4\u03c9\u03b2\u03c1\u03af\u03bf\u03c5 \u03ba\u03b1\u03b9 \u03bc\u03b5\u03c4\u03ac).<\/p>\n\n\n\n<p>\u039f\u03c0\u03bf\u03b9\u03b1\u03b4\u03ae\u03c0\u03bf\u03c4\u03b5 \u03b4\u03b9\u03b1\u03c6\u03bf\u03c1\u03ac \u03bc\u03b5\u03c4\u03b1\u03be\u03cd \u03c4\u03bf\u03c5 \u03c0\u03c1\u03b1\u03b3\u03bc\u03b1\u03c4\u03b9\u03ba\u03bf\u03cd \u03c0\u03bb\u03b7\u03c1\u03c9\u03c4\u03ad\u03bf\u03c5 \u03c6\u03cc\u03c1\u03bf\u03c5 \u03ba\u03b1\u03b9 \u03c4\u03bf\u03c5 \u03c0\u03c1\u03bf\u03c3\u03c9\u03c1\u03b9\u03bd\u03bf\u03cd \u03c6\u03cc\u03c1\u03bf\u03c5 \u03c0\u03bf\u03c5 \u03ba\u03b1\u03c4\u03b1\u03b2\u03bb\u03ae\u03b8\u03b7\u03ba\u03b5 \u03b3\u03b9\u03b1 \u03c4\u03bf \u03ad\u03c4\u03bf\u03c2 2023 \u03b5\u03af\u03bd\u03b1\u03b9 \u03c0\u03bb\u03b7\u03c1\u03c9\u03c4\u03ad\u03b1 \u03ad\u03c9\u03c2 \u03c4\u03b7\u03bd 1\u03b7<sup>st<\/sup> \u0391\u03c5\u03b3\u03bf\u03cd\u03c3\u03c4\u03bf\u03c5 2024.<\/p>\n\n\n\n<p><strong>10% \u03b5\u03c0\u03b9\u03c0\u03bb\u03ad\u03bf\u03bd \u03c6\u03cc\u03c1\u03bf\u03c2 \u03c3\u03b5 \u03c0\u03b5\u03c1\u03af\u03c0\u03c4\u03c9\u03c3\u03b7 \u03c7\u03b1\u03bc\u03b7\u03bb\u03ae\u03c2 \u03c0\u03c1\u03cc\u03b2\u03bb\u03b5\u03c8\u03b7\u03c2<\/strong><\/p>\n\n\n\n<p>\u03a3\u03b5 \u03c0\u03b5\u03c1\u03af\u03c0\u03c4\u03c9\u03c3\u03b7 \u03c0\u03bf\u03c5 \u03c4\u03bf \u03b4\u03b7\u03bb\u03c9\u03b8\u03ad\u03bd \u03c0\u03c1\u03bf\u03c3\u03c9\u03c1\u03b9\u03bd\u03cc \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b7\u03c4\u03ad\u03bf \u03b5\u03b9\u03c3\u03cc\u03b4\u03b7\u03bc\u03b1 \u03b5\u03af\u03bd\u03b1\u03b9 \u03bc\u03b9\u03ba\u03c1\u03cc\u03c4\u03b5\u03c1\u03bf \u03b1\u03c0\u03cc \u03c4\u03bf 75% \u03c4\u03bf\u03c5 \u03c4\u03b5\u03bb\u03b9\u03ba\u03bf\u03cd \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b7\u03c4\u03ad\u03bf\u03c5 \u03b5\u03b9\u03c3\u03bf\u03b4\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2 \u03c4\u03bf\u03c5 \u03ad\u03c4\u03bf\u03c5\u03c2, \u03bf \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03bf\u03cd\u03bc\u03b5\u03bd\u03bf\u03c2 \u03c5\u03c0\u03bf\u03c7\u03c1\u03b5\u03bf\u03cd\u03c4\u03b1\u03b9 \u03bd\u03b1 \u03ba\u03b1\u03c4\u03b1\u03b2\u03ac\u03bb\u03b5\u03b9 \u03c0\u03c1\u03cc\u03c3\u03b8\u03b5\u03c4\u03bf \u03c6\u03cc\u03c1\u03bf \u03af\u03c3\u03bf \u03bc\u03b5 \u03c4\u03bf 10% \u03c4\u03b7\u03c2 \u03b4\u03b9\u03b1\u03c6\u03bf\u03c1\u03ac\u03c2 \u03bc\u03b5\u03c4\u03b1\u03be\u03cd \u03c4\u03bf\u03c5 \u03c4\u03b5\u03bb\u03b9\u03ba\u03bf\u03cd \u03bf\u03c6\u03b5\u03b9\u03bb\u03cc\u03bc\u03b5\u03bd\u03bf\u03c5 \u03c6\u03cc\u03c1\u03bf\u03c5 \u03ba\u03b1\u03b9 \u03c4\u03bf\u03c5 \u03c0\u03c1\u03bf\u03c3\u03c9\u03c1\u03b9\u03bd\u03bf\u03cd \u03c6\u03cc\u03c1\u03bf\u03c5 \u03c0\u03bf\u03c5 \u03ba\u03b1\u03c4\u03b1\u03b2\u03bb\u03ae\u03b8\u03b7\u03ba\u03b5.<\/p>\n\n\n\n<p><strong>\u0391\u03bd\u03b1\u03b8\u03b5\u03c9\u03c1\u03b7\u03bc\u03ad\u03bd\u03bf\u03c2 \u03c5\u03c0\u03bf\u03bb\u03bf\u03b3\u03b9\u03c3\u03bc\u03cc\u03c2 \u03c0\u03c1\u03bf\u03c3\u03c9\u03c1\u03b9\u03bd\u03ae\u03c2 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03af\u03b1\u03c2<\/strong><\/p>\n\n\n\n<p>\u039f\u03b9 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03bf\u03cd\u03bc\u03b5\u03bd\u03bf\u03b9 \u03bc\u03c0\u03bf\u03c1\u03bf\u03cd\u03bd \u03bd\u03b1 \u03b1\u03bd\u03b1\u03b8\u03b5\u03c9\u03c1\u03ae\u03c3\u03bf\u03c5\u03bd \u03c4\u03bf\u03bd \u03c0\u03c1\u03bf\u03c3\u03c9\u03c1\u03b9\u03bd\u03cc \u03c5\u03c0\u03bf\u03bb\u03bf\u03b3\u03b9\u03c3\u03bc\u03cc \u03c4\u03bf\u03c5 \u03c6\u03cc\u03c1\u03bf\u03c5 \u03c4\u03bf\u03c5\u03c2 (\u03c0\u03c1\u03bf\u03c2 \u03c4\u03b1 \u03c0\u03ac\u03bd\u03c9\/\u03ba\u03ac\u03c4\u03c9) \u03ad\u03c9\u03c2 \u03c4\u03b9\u03c2 31 \u0394\u03b5\u03ba\u03b5\u03bc\u03b2\u03c1\u03af\u03bf\u03c5 2023.\u00a0 \u03a3\u03b5 \u03c0\u03b5\u03c1\u03af\u03c0\u03c4\u03c9\u03c3\u03b7 \u03b1\u03bd\u03b1\u03b8\u03b5\u03ce\u03c1\u03b7\u03c3\u03b7\u03c2 \u03c0\u03c1\u03bf\u03c2 \u03c4\u03b1 \u03c0\u03ac\u03bd\u03c9, \u03ba\u03b1\u03c4\u03b1\u03b2\u03ac\u03bb\u03bb\u03bf\u03bd\u03c4\u03b1\u03b9 \u03c4\u03cc\u03ba\u03bf\u03b9 \u03c3\u03c4\u03b7 \u03b4\u03b9\u03b1\u03c6\u03bf\u03c1\u03ac \u03bc\u03b5\u03c4\u03b1\u03be\u03cd \u03c4\u03bf\u03c5 \u03b1\u03bd\u03b1\u03b8\u03b5\u03c9\u03c1\u03b7\u03bc\u03ad\u03bd\u03bf\u03c5 \u03c0\u03bb\u03b7\u03c1\u03c9\u03c4\u03ad\u03bf\u03c5 \u03c0\u03bf\u03c3\u03bf\u03cd \u03ba\u03b1\u03b9 \u03c4\u03bf\u03c5 \u03c0\u03bf\u03c3\u03bf\u03cd \u03c0\u03bf\u03c5 \u03b5\u03af\u03c7\u03b5 \u03b1\u03c1\u03c7\u03b9\u03ba\u03ac \u03b4\u03b7\u03bb\u03c9\u03b8\u03b5\u03af \u03ba\u03b1\u03b9 \u03ba\u03b1\u03c4\u03b1\u03b2\u03bb\u03b7\u03b8\u03b5\u03af \u03c9\u03c2 1\u03b7<sup>st<\/sup> \u03b4\u03cc\u03c3\u03b7.\u00a0 \u03a3\u03b7\u03bc\u03b5\u03b9\u03ce\u03bd\u03b5\u03c4\u03b1\u03b9 \u03cc\u03c4\u03b9, \u03b3\u03b9\u03b1 \u03b1\u03bd\u03b1\u03b8\u03b5\u03c9\u03c1\u03ae\u03c3\u03b5\u03b9\u03c2 \u03c0\u03c1\u03bf\u03c2 \u03c4\u03b1 \u03ba\u03ac\u03c4\u03c9 \u03b8\u03b1 \u03c0\u03c1\u03ad\u03c0\u03b5\u03b9 \u03bd\u03b1 \u03c5\u03c0\u03bf\u03b2\u03bb\u03b7\u03b8\u03bf\u03cd\u03bd \u03c4\u03b1 \u0388\u03bd\u03c4\u03c5\u03c0\u03b1 \u03a4.\u03a6.5 (\u03b3\u03b9\u03b1 \u03c6\u03c5\u03c3\u03b9\u03ba\u03ac \u03c0\u03c1\u03cc\u03c3\u03c9\u03c0\u03b1) \u03ba\u03b1\u03b9 \u03a4.\u03a6.6 (\u03b3\u03b9\u03b1 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03af\u03b5\u03c2).<\/p>\n\n\n\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>We would like to remind you that the payment deadline for the 1st provisional tax installment for tax year 2023 is 31 December 2023. Obligation for provisional tax payment The following persons have an obligation to pay provisional tax, based on their expected annual taxable income for tax year 2023: Persons with no taxable income,<\/p>","protected":false},"author":1,"featured_media":33375,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[156,5],"tags":[],"class_list":["post-33368","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news","category-tax"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v20.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Submit a revised Provisional Tax Return for the current year, if deemed necessary. - PKL - G. Kalopetrides &amp; Partners Ltd<\/title>\n<meta name=\"description\" content=\"We would like to remind you that the payment deadline for the 1st provisional tax installment for tax year 2023 is 31 December 2023. 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