Φορολογικά Νέα Τροποποιήσεις στο Περί Βεβαιώσεως και

Deloitte Cyprus
F
gk VU h
V
Forologik N a
Tropopoi seiV sto Per Bebai sewV kai
Eispr xewV F rwn N µo
11 Ioul ou 2014
Sthn b sh tou Mnh on ou Sun nt lhyhV t x thV Kupri k V h okr t V k i thV Tr ik V, h
Boul twn Antipros pwn y fis su k kri n V tropopoi s iV ston r B b i s wV k i
Eispr x wV F rwn N o. Oi tropopoi s iV dh osi thk n sthn Ep sh h Efh r d thV
h okr t V stiV 20 Ioun ou 2014 k i pronoo n t x llwn:
• thn upocr wsh plhrw V p l t fusik pr swp
utoforolo
tou
upol ip
nou f rou isod
toV pou prok pt i b sh thn d lwsh isod
toV touV
k i
• thn pibol poin n s xiw to couV no ik n pros pwn s p r ptwsh p r l iyhV
k t bol V f rou
Upocr wsh plhrw
S
V e aut -forolog a gia isqwto V
fwn
thn pro p rcous no oq s , no no ik pr swp k i uto r odoto
c n upocr wsh upobol V k i k t bol V tou upolo iz
nou p uto V f rou
utoforolo . H upocr wsh ut d n up rc i llouV forolo o
nouV.
noi
M thn pr sf th tropopo hsh, h upocr wsh utoforolo V p kt n t i s louV touV
forolo o
nouV. Epo nwV, isqwto k i ll fusik pr swp pou coun upocr wsh
upobol V forolo ik V d lwshV q pr p i nt V duo hn n p thn h ro hn thV l xhV thV
proq s V thV upobol V forolo ik V d lwshV n k t b lloun ton upolo iz
no p
uto V upol ip
no plhrwt o f ro sto T
Eswt rik n ros dwn sw
utoforolo V.
hl d h plhrw tou f rou i t pro n f r
n fusik pr swp q pr p i n
n t i
cri tiV 30 Ioun ou (2 n V t thn t l ut
h ro hn upobol V thV proswpik V
forolo ik V d lwshV) tou p
nou forolo iko touV.
S p r ptwsh pou b sh ton upolo is tou f rou pou su plhr n t i wV roV thV
proswpik V forolo ik V d lwshV, o forolo o
noV dik io t i pistrof f rou, ut V q
pistr f t i nt V 2 hn n p to t loV tou n nt V tou opo ou upobl qhk h
forolo ik d lwsh.
1|P a g e
An o f roV d n k t blhq
cri thn h ro hn pou k qor z t i ston p r nt N
pib ll t i crh tik pib runsh sh 5% tou of il
nou f rou sun t koV.
H pio p nw tropopo hsh isc
t p it .
i f rouV pou foro n to forolo ik
Ep ktash thV euq nhV se per ptwsh poiniko adik
o, t t q
toV 2014 k i
atoV
S fwn
thn pro p rcous no oq s ( rqro 49(1)), k q pr swpo to opo o dol wV
sk
nwV upob ll i n krib stoic
s sc sh thn x kr bwsh thV forolo ik V tou
upocr wshV, n i nocoV poiniko dik
toV.
Ep shV b sh to rqro 49(2), k q pr swpo (su p ril b no nwn k i no ik n
pros pwn) pou sun r , upokin
su boul i n llo pr swpo n di pr x i d kh
( pwV n f r t i pio p nw) n i p shV noco poiniko dik
toV.
M thn pr sf th tropopo hsh, t n to pr swpo pou di pr tt i t pio p nw poinik
dik
t
n i no ik pr swpo t t q wro nt i ti su
t coun sthn di pr xh tou
dik
toV k i ti n i nocoi i ut , f son pod ict ti dol wV sun pr x n sthn
t l sh tou dik
toV t pio k tw pr swp pou sc t zont i to no ik pr swpo:
• o kt l stik V di uqunt V,
• t
lh tou dioikhtiko su boul ou k i
• opoiosd pot lloV xiw to coV pou sk k q kont oikono ik V di qunshV tou
no iko pros pou
• opoiod pot llo pr swpo pou f r t i ti n r s sc sh opoi d pot t toi
idi tht
K q pr swpo to opo o di pr tt i t toio d kh
b sh to rqro 49 d fio (1) /k i ( 2)
up k it i s crh tik poin pou d n q up rb n i tiV €17,000 s ful kish pou n hn
up rb n i t 5 cr ni
k i st duo.
r swpo to opo o di pr tt i d kh
b sh to rqro 49(1) q pr p i p shV n k t b l i
to pos tou pol sq ntoV f rou sun pipr sq t V pib r ns iV.
Poinik V euq neV gia par leiyh katabol V tou f rou
S fwn
thn pro p rcous no oq s , h d li p r l iyh k qust rhsh sthn k t bol
tou f rou isod
toV (FE) k i kt kthV isfor V r odotou nwn, sunt xio cwn k i
utot l V r zo nwn (EE) ti wr t i wV x V:
Crh
Poin
tik poin
cri
No ik pr swpo
€1,708
Fusik pr swpo
€854
ful kish toul ciston
-
En V touV
k i stiV duo poin V
-
€854 + ful kish n V
touV
2|P a g e
M thn ntik t st sh tou d f ou (1) tou rqrou 51A, ux nont i oi poin V k i h p rriyh
touV n t i ukol t rh s p r ptwsh p r l iyhV k qust rhshV sthn k t bol f rwn pou
p r kr to nt i sthn ph (FE, kt kth A untik Eisfor (EAE) k i EE) cwr V n cr i z t i n
pod ikn t i sto dik st rio ti oi up qunoi pr x n to d kh
d lo.
Oi poin V ux nont i wV kolo qwV:
Crh
Poin
tik poin
cri
No ik pr swpo
€5,000
ful kish toul ciston
-
k i stiV duo poin V
-
Fusik pr swpo
€5,000
uo t n
€5,000 + ful kish duo
t n
t n to d kh thV h k t bol V k qust rhshV sthn k t bol di pr tt t i p no ik
pr swpo, thn uq nh i to d kh
ut f roun kt V p to dio to no ik pr swpo,
• o kt l stik V di uqunt V,
• t
lh tou dioikhtiko su boul ou k i
• opoiosd pot lloV xiw to coV pou c i k q kont pou ptont i tiV oikono ik V
di qunshV tou no iko pros pou opoiod pot pr swpo pou f r t i ti n r s
sc sh opoi d pot t toi idi tht ,
Ep shV tropopoi qhk to d fio (3) tou rqrou 51A, o twV st i f rouV pou
p r kr to nt i sthn ph , prono t i h pibol poin n st pio p nw to cwr V n
cr i z t i n
pod ikn t i ti dol wV sun pr x n to d kh . Gi f rouV pou d n
p r kr to nt i sthn ph oi pio p nw n i poinik up qunoi n k i f son pod icq
h pr xh in
d lo.
ti
S p r ptwsh k t d khV touV up k int i.
.
i sunolik
tou of il
i pos of
tou of il
pos of il
nou f rou €1,700 k i k tw, s crh tik poin
cri 20%
nou f rou k i
il
nou f rou p r n twn €1,700 probl p t i crh tik poin
cri 20%
nou f rou poin ful kishV pou d n up rb n i t d o th k i t d o.
Ax z i n sh iwq ti s p r ptwsh pou o forolo o
noV up b l nst sh i skopo V
p n x t shV k i n q rhshV thV piblhq s V forolo V k i pit cqhk su fwn
to
i uqunt , t t p r c t i ston forolo o
no cronik proq s
3 hn n i n
di uq t s i to su fwnhq n pos . E n o forolo o
noV d n di uq t s i to pos t t n i
nocoV dik
toV k i s p r ptwsh k t d khV up k it i stiV poin V pou p ri r font i pio
p nw. Epipr sq t
tiV poin V, upocr n t i n k t b l i k i to pos pou p r l iy n
plhr s i.
3|P a g e
Sh i n t i ti n x rtht p tiV di t x iV opoioud pot llou n ou, to dik st rio pou
khr ss i pr swpo noco i th di pr xh opoioud pot dik
toV s fwn
to p r n
rqro, c i xous
kt V p thn pibol poin V n kd s i di t
to opo o n
di t ss i to pr swpo pou of l i n k t b l i to pos pou of l i sun t kouV k i
crh tik V pib r ns iV. To di t
pou kd d t i q wr t i ti pot l
p f sh
politiko dik sthr ou k i por n sunt ss t i, upo r f t i k i kt l t i wV p f sh s
w .
Oi tropopoi s iV sto rqro 49 coun
sh isc , n oi tropopoi s iV sto rqro 51A
t q nt i s isc tr V n V t thn dh os ush tou sthn Ep sh h Efh r d thV
h okr t V, dhl d stiV 20 S pt br ou 2014.
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