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- Objection to a tax assessment (Cyprus)An objection to the Commissioner of Taxation against an assessment issued by Cyprus's Tax Department, under s. 20 of Law 4/1978: the notice of assessment, the extent of the objection, the grounds, the evidence and the request for revision. Since 1 January 2026 it is filed within 60 days of the date the assessment is issued, no longer by the end of the following month. It states whether the year's tax return has been filed or is filed with it and, for a partial objection, that the undisputed tax has been or is being paid. It is for taxes such as income tax and the special defence contribution; a VAT objection is a separate procedure, filed only through Tax For All (TFA).
- Request for a tax clearance certificate (Cyprus)A request to Cyprus's Tax Department for a tax clearance certificate, asked for, for example, when bidding in a public tender or renewing a work permit. It gives the purpose and the date the certificate is needed by, states whether the tax returns have been filed and whether any tax is owed or paid in agreed instalments, and asks for any outstanding item to be notified in writing. The Department takes such requests by e-mail to its district offices; for VAT, the certificate is issued only through Tax For All (TFA).
- Request to pay overdue tax in instalments (Cyprus)A request to Cyprus's Tax Department to pay overdue tax in monthly instalments: the debt, the number and amount of instalments you propose, the first payment and the reasons. It states whether every tax return has been filed, commits to paying current taxes on time, and asks for the exact amount owed and written confirmation of the schedule. gov.cy's page on instalment plans directs new plans to the Department by e-mail, so the document can also be sent as an attachment.
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