Two decrees from the Cyprus Ministry of Finance were published in the Official Gazette on 30 July 2021 that provide return and payment extensions in relation to the 2020 tax year. The first decree provides an extension to 30 November 2021 for the submission of the individual income tax return (Form TD1 employee), as well as the payment of the final tax due according to that return. The decree also provides the same extension for self-employed individuals with income not exceeding EUR 70,000 that are not required to prepare audited accounts (Form TD1 self-employed), including for the payment of the...