1. Introduction

On 29 September 2017, a law which extends the deadline for submission of a claim for the payment of tax arrears from 3 October 2017 to 3 January 2018 was passed by the House of Representatives of Cyprus.

The new law also limits the time by which tax returns up to the tax year 2015 not yet filed may be filed. All such tax returns must now be filed until 30 June 2018 to benefit with the provisions of the law.

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