Objection to a tax assessment (Cyprus)
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This document is in Greek
The PDF you download is in Greek — that is the language it has to be filed in, so it is not translated. Everything on this page is here to tell you what it says.
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).
What you fill in
The details the document asks for.
- City
- Date
- Taxpayer
- Taxpayer's TIC (Cypriot tax identification code)
- Taxpayer's tax address
- Tax Department office and its address
- Number or reference of the tax assessment
- Date the tax assessment was issued
- Type of tax
- Tax year or period
- Amount contested
- Extent of the objection: the whole assessment or part of it
- Tax return for the year: already filed, or filed with the objection
- Grounds
- Evidence
- Phone
- Taxpayer's legal representative (for a legal person)
Preview
This document is produced for you. Your answers are typed into it and the finished PDF is yours to keep.
Common questions
- How long is there to object to a tax assessment in Cyprus?
- Since 1 January 2026, 60 days from the date the assessment is issued, as s. 20 of Law 4/1978 now provides after the tax reform. For an assessment issued in December, the objection can be filed until the end of February of the following year. Before 2026 the deadline was the end of the month following the month of issue. The period runs from issue, not from receipt, so it is best not to wait.
- Is a tax objection in Cyprus filed by letter or through TFA?
- For income tax, the special defence contribution and GESY contributions, the Tax Department has its own objection form, T.D.15, to which the evidence is attached; this letter sets out the grounds in full and can go with it. Hand it in at the Department's office against a stamped copy or send it by registered post, and keep proof that it was filed in time. A VAT objection is a different procedure, under the VAT Law: since 3 September 2024 it is filed only online, through Tax For All (TFA).
- What must a tax objection in Cyprus contain, and what follows if it is rejected?
- Specific grounds and the evidence for them: the objection explains what is wrong with the assessment, not merely that you disagree, and attaches the documents that show it. If the Commissioner of Taxation rejects it, the next step is a hierarchical appeal to the Tax Tribunal, under s. 20A of Law 4/1978, within 45 days of being notified of the decision, or a recourse to the Administrative Court, under art. 146 of the Constitution, within 75 days. The letter expressly reserves the right of appeal.
How you can sign this document
- Print it and sign by hand. The signature lines in the document are left blank on purpose — sign on them in ink.
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