Obligation for provisional tax payment
The following persons have an obligation to pay provisional tax, based on their expected annual taxable income for tax year 2023:
•Individuals with taxable income other than salaries, pensions, dividends and interest; and
•companies with taxable income.

https://www2.deloitte.com/content/dam/Deloitte/cy/Documents/tax/tax-alerts/2023/CY_TaxAlerts_27_06_2023_EN_No_exp.pdf