The Assessment and Collection of Taxes Law (Law 4 of 1978) and the Income Tax Law (Law 118(I) of 2002) have been amended to allow the publication of appeals rulings by the independent tax tribunal. When submitting the appeal the taxpayer may request anonymity.
The amendment to the Assessment and Collection of Taxes Law was made by Law 50(I) of 2018 and the amendment to the Income Tax Law was made by Law 51(I) of 2018. In both cases the amendment has effect from 2 January 2000.
For further information on this matter please contact Elena Christodoulou or your usual contact at Elias Neocleous & Co LLC.