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The Cyprus Tax Department has issued a notice announcing an extension of the deadlines to submit the annual income tax return and summary information table (SIT) on controlled transactions in respect of the 2022 and 2023 tax years. For the 2022 tax year, the deadline is extended to 28 February 2025. For the 2023 tax year, the deadline is extended to 30 November 2025. The extensions only apply for taxpayers that are required to submit the SIT, which generally includes taxpayers engaged in controlled transactions. The SIT contains high-level information on controlled transactions, such as the identity of the counterparties,...