Cyprus
βεβαίωση φόρου κατά την κρίση του Διευθυντή — assessment according to the Director’s judgement
Findings at a glance
- Traceability of the calculation
- Completeness of the data basis
- Burden of proof and its reversal
2× exceeded · 1× met
Traceability of the calculationexceeded
The Director determines the amount of the taxable object ACCORDING TO HIS JUDGEMENT and taxes the person accordingly. Where no return has been filed, he may assess according to his judgement on the basis of audit findings or the information available to him.
CitationΟ περί Βεβαιώσεως και Εισπράξεως Φόρων Νόμος (4/1978), Abs. 3
What we provideEvery figure is traceable down to the individual document. The chain of calculation can be walked in both directions — from the result to the document and back.
Completeness of the data basisexceeded
The Director may use audit findings obtained for the taxation of ANOTHER year for the year under assessment — where no returns were filed, no books or records kept, or where he considers the returns incomplete or inaccurate.
CitationGesetz 4/1978, Abs. 4
What we provideA full census across all accounts, suppliers and product groups. No sampling is used; 100 per cent is the upper limit and cannot be exceeded by any method.
Further information — 1 axes
Burden of proof and its reversalmet
An assessment made according to judgement does not affect any further liability arising from the refusal, omission or negligence in delivering the return.
CitationGesetz 4/1978, Vorbehalt zu Abs. 3
What we provideThe evidence is prepared so that the reversal of the burden remains traceable and the counter-evidence engages with the calculation, not with the objection.