Download as pdf or txt
Download as pdf or txt
You are on page 1of 10

2014

2014

,
.

30 /04/ 2015: .
31 /07/ 2015: TAXISNET.
30/06/2015: .

,
( ..163)
.
1, 7, 8, 9, 17 ( )
.
3
.
2014
183 ,

4 ,
.
, ,
.
4
1.
.
:
1

...

,
(..63)
.
/ .

1 10


2014

,
:
1:
, .
2:
.
3:
,
8(21)
3 1.1.2000.
, 20%

8.500, 3 , 1
.
4:
90
:

,
.
5: .
,
2
/ 4 ()
.
6:
8(23).
6 1.1.2012.
, 50%

100.000, 5 , 1
.

,
.

()

,
(..63) .

,

.

.
,
.

.2. .1. 3 6,
2:
-

2 10


2014

-
-
.
.

B.
1. :

, /

2. 3, : .
1:


,

,
( 6).

2:



5% 3.420.
, .

3:

4:

5:

6:

. 2014,
20% 19 500

7:

.. 63.

(4) ,
, 4.

3 10


2014

3. 4, :
, .
4. 5, : ,
.
.

:

, /

, .

.

2, 3, 8 14.
2, : :

1,2,3,4 @ 3% 33 1/3 . 34 .
5,8 @ 4% 25 .
8 /

2012,2013 2014 @ 7%. 15 .


6,8,19 @ 0%.

3, /:
.
.
5, :
, , .
.
8, : (%) .
9 14
8 .
9 10: 20%
. 20% .

4 10


2014

10 14:
( ),
.
11:
,
( 2).
, .

,
. 75%
3% .

.
.

, .
1.
,
2,3,4,6 7.
2, :
( )
17
18
(.240()/2002).
5, :
.

,
. .

,
. 75%
3% .

.

5 10


2014

.
,
.
, .
, 5
, .
, ,
.

, ,
.
, ( ),
4 12 000,
3%
, .


.
,
.

.
.
( 1)
( 2).
3.
5, :
( ).
6, :

.
7: .

6 10


2014

, ,
.
,
.

.
.

6 .
3 ,
30% ,
. 4, 5 6 , 20%
.
.
, ,
, , , , 4, .
. /

, .118()/2002, , , .202()/11,
2012/3, .
.
4, ( ).
4
,
.

.
3: . 3

.

7 10


2014


.
/ 1
3,
.
(
, (
), , , ).

(.. )
1
2015.

www.jccsmart.com.cy .

5 /
.
300.
. .
. , , ,


( , (
), ( ), ),
.

8 10


2014



.
.
2014.
.



2014
( , )

...
( )
;

4,
3

( , )
: (.1)
( )

4,
3

4, 2

4, 2

4 , 3
4 1
..1
4 1
..1
4 13

4 , 3

4, 3

5, 4

4 , 2

- 20%
(.2)

4 , 2

4 , 2

5, 4

(
( 6 ..1 )
( 4 2)

: , ,
, (.4) ( 5)

5, 4

: 1/6

(.4)
: 20%
: 5%
( 5)

@ 20%
@ 5%

:

:

:10%
( 6)

(.8);

9 10


2014


/.
,
,
www.mof.gov/tax.
2014, 20%
19 500 .
.

30/06/2015,
www.jccsmart.com.cy
SWIFT CODE
,
.
, .

.
6
6
.


30 /04/2015: .
31 /07/ 2015: TAXISNET.
30/06/2015:

10 10

You might also like