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Home arrow Legal and Finance arrow Tax Deductions
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All expenses incurred wholly and exclusively in earning the income of the company including:

 

Type of income                                                                                                                                 Exemption limit

Donations to approved  charities                                                                                                  The whole amount

Employers contributions on employees salaries                                                                        The whole amount

Any expenditure incurred for the maintenance of a building                                                         Up to 200, 300 or 350

in respect of which there is a Preservation Order                                                                            per square meter

                                                                                                                                                         (depending on the area
                                                                                                                                                          of the building)
Expenses of business entertainment                                                                                             Up to C£10.000.

        Nil if exceeding 1%

        of the gross income

                                                                                                        of the business

 

but do not include:

 

expenses of a private motor vehicle                                                                                              The whole amount

Interest applicable to the cost                                                                                                      The whole amount

of acquiring a private motor                                                                                                            for  7 years

vehicle, irrespective of its use

and to the cost of acquiring any

other asset not used in the business
 
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