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Calendar
Every date the engagement owes, each from its rule. The return due date for 2025 is read from the law's interest provision and is marked to be confirmed, with any extension decree. Add the dated ones to a calendar.
Every deadline from its rule; the 60-day countdown on a notice.
| Date | What | Who | Rule |
|---|---|---|---|
| 28 Feb 2025 617 days ago | Return and Summary Information Table for tax year 2022: not filed — late No charges on the return if filed by 31 May 2025; €500 fine per table not filed (ACT s.50Ζ(1)) | Companies with transactions in 2022: to be established from the 2022 accounts | Tax Dept FAQ Q15 |
| 28 Feb 2025 617 days ago | Local File for tax year 2022 prepared, with the quality-assurance check: not prepared By the return due date for 2022, 28 Feb 2025 (Tax Dept FAQ Q15); on the year's figures, to be established | Companies over the threshold in 2022: to be established from the 2022 accounts | K.D.P. 273/2022 reg. 3 |
| 31 Dec 2025 311 days ago | Country-by-country notification for 2025: whether it is the reporting entity, or who is and where it is resident By the last day of the reporting year; 2024 revenue €1,260,000,000; whether it was made is to be established | 7 companies
| L.205(I)/2012 Annex III §II.3–4 |
| 31 Mar 2026 221 days ago | Return and Summary Information Table for tax year 2023: not filed — late No charges on the return if filed by 30 Apr 2026; €500 fine per table not filed (ACT s.50Ζ(1)) | Companies with transactions in 2023: to be established from the 2023 accounts | K.D.P. 358/2025 |
| 31 Mar 2026 221 days ago | Local File for tax year 2023 prepared, with the quality-assurance check: not prepared By the return due date for 2023, 31 Mar 2026 (K.D.P. 358/2025); on the year's figures, to be established | Companies over the threshold in 2023: to be established from the 2023 accounts | K.D.P. 273/2022 reg. 3 |
| 12 Nov 2026 in 5 days | Client to send: Accounts for 2022, 2023 and 2024 for every Cyprus company | Aegean Crest Navigation Inc. | Information request |
| 12 Nov 2026 in 5 days | Client to send: Tonnage tax certificates for the owners and the manager | Aegean Crest Ship Management Ltd | Information request |
| 17 Nov 2026 in 10 days | Client to send: Board minutes showing management and control in Limassol | Aegean Crest Navigation Inc. | Information request |
| 30 Nov 2026 in 23 days | Return and Summary Information Table for tax year 2024 | Companies with transactions in 2024: to be established from the 2024 accounts | K.D.P. 359/2025 |
| 30 Nov 2026 in 23 days | Local File for tax year 2024 prepared, with the quality-assurance check By the return due date for 2024, 30 Nov 2026 (K.D.P. 359/2025); on the year's figures, to be established | Companies over the threshold in 2024: to be established from the 2024 accounts | K.D.P. 273/2022 reg. 3 |
| 30 Nov 2026 in 23 days | Pillar Two: the 2024 filings and payment due before 30 November 2026 — no fines, interest or charges if made by this date The information return, the notifications, the top-up tax return and the payment | Aegean Crest Shipping | Pillar II FAQ: 30 Nov 2026 |
| 31 Dec 2026 in 54 days | Country-by-country report for 2025, 12 months after the year end The Ultimate Parent Entity, Aegean Crest Holdings Corp. (MH), files where it is resident; whether a Cyprus company must file in its place (Annex III, Section II point 1) turns on that jurisdiction's rules and agreements with Cyprus — to be confirmed by the practice | Aegean Crest Holdings Corp. | L.205(I)/2012 s.7Γ |
| 31 Dec 2026 in 54 days | Country-by-country notification for 2026: whether it is the reporting entity, or who is and where it is resident By the last day of the reporting year; 2025 revenue €1,420,000,000 | 7 companies
| L.205(I)/2012 Annex III §II.3–4 |
| 31 Mar 2027 to be confirmed by the practice in 144 days | Local File prepared, with the quality-assurance check by a certified accountant By the return due date for 2025, audited accounts (K.D.P. 273/2022 reg. 3) | 5 companies
| ACT, to 2025 · to be confirmed by the practice |
| 31 Mar 2027 to be confirmed by the practice in 144 days | Summary Information Table filed with the income tax return With the return for 2025 (ITL s.33(10)) | 6 companies
| ACT, to 2025 · to be confirmed by the practice |
| 31 Mar 2027 to be confirmed by the practice in 144 days | Summary Information Table: no transactions to report — whether a nil table is filed is to be confirmed by the practice The return for 2025 still answers YES to question 50 (Tax Dept FAQ Q51) | Aegean Crest Ship Management Ltd | Tax Dept FAQ Q51 |
| 31 Mar 2027 in 144 days | Pillar Two: top-up tax information return for 2025, 15 months after the year end May be filed centrally elsewhere, with a notification in Cyprus | Aegean Crest Shipping | L.151(I)/2024 s.45(7) |
| 31 Mar 2027 in 144 days | Pillar Two: GloBE notification — any change since it was made, for 2025 By the information return deadline; T.D.332, or T.D.334 by a designated local entity | Aegean Crest Shipping | L.151(I)/2024 s.47 |
| 30 Apr 2027 in 174 days | Pillar Two: top-up tax return and payment for 2025, 30 days after the information return deadline By each Cyprus entity owing top-up tax: income inclusion rule, UTPR or the Cyprus domestic top-up tax (s.48) | Aegean Crest Shipping | L.151(I)/2024 s.45(7) |