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| SDCT (Кипр Boris54); Special Defense Contribution Tax (Кипр Boris54) | |||
| special contribution tax (Yeldar Azanbayev) | |||
| special contribution for defence (Special Contribution for Defence (SDC), is imposed on certain income earned by Cyprus tax residents. Non-tax residents are generally exempt from SDC. Dividends paid by a Cyprus tax resident company to a Cyprus tax resident individual are paid net of 17% withholding SDC. NataLet) | |||