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The Department of Taxation informs that, as the Summary Table of Information on Controlled Transactions for the tax year 2022 and the Quality Assurance Audit Certificate of the Cyprus Controlled Transactions Price Documentation File are submitted for the first time by the "Persons Subject to Tax" and as various questions and queries arise regarding its completion and submission, it has been decided, in cooperation with the Association of Cyprus Certified Public Accountants (ACCA) that:
- Questions arising in relation to the above issue and concerning the completion and submission of the Summary Table of IT Controlled Transactions and the Quality Assurance Audit Certificate of the Cyprus Controlled Transactions Price Documentation File (not technical issues), should be sent to the ACA. The FCC will proceed with the grouping of these questions, which will be answered by the Department of Taxation and then posted in the form of FAQs on the Department's website, to enrich the thematic section Update-Frequently Asked Questions-Transfer Pricing, where a large number of questions/answers on the subject have already been posted. Guidance on how to submit questions to the Cyprus Association of Certified Public Accountants will be provided by the ACA itself to its members.
- The Tax Department and the ACA, as part of the training on this issue, will jointly hold a seminar during the second half of June 2024.
Please note that any queries of a technical nature should be submitted ONLY to the TFA call centre at 14700.
In addition, it is recalled that 30 November 2024 is the last date for submission:
[A) THE COMPANY INCOME RETURN FOR THE TAX YEAR 2022 BY A PERSON WHO IS REQUIRED TO SUBMIT A SUMMARY TABLE OF CONTROLLED TRANSACTION INFORMATION AND
[B) THE SUMMARY TABLE OF CONTROLLED TRANSACTION INFORMATION AND THE QUALITY ASSURANCE AUDIT CERTIFICATE OF THE CYPRUS CONTROLLED TRANSACTION PRICE DOCUMENTATION FILE.
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