Calculate the charge for filing or paying Cyprus tax late
cyprus_late_filing_chargeApply article 50A of the Assessment and Collection of Taxes Law N.4/1978 to a late filing or late payment and return the charge. Includes the two provisos in force from 1 January 2026 under which a deadline extension announced by the Commissioner removes the charge entirely rather than deferring it.
Input Schema
| Name | Required | Description | Default |
|---|---|---|---|
| tax_due | No | Tax unpaid at the deadline, for the payment charge. | |
| taxpayer | No | company | |
| months_payment_late | No | ||
| tax_paid_at_submission | No | The tax shown on the return was paid when the return was submitted. | |
| turnover_or_assets_over_1m | No | Companies above one million euro of turnover or assets carry the higher charge. | |
| filed_within_announced_extension | No | Filed inside a deadline the Commissioner announced publicly. | |
| after_a_formal_notice_from_the_commissioner | No | A notice allowing not less than 60 days was served and not complied with. |