In a Public Notice (No. 101) published on the 19th February 2021, the South African Revenue Authority (SARS) extended the deadline dates for submission of Country-by-Country (CbC) reports for fiscal years starting before 1 July 2020.
Extensions
For persons required to file by 31st December 2020 or 31 January 2021, the new deadline is 30 June 2021
For persons required to file by 28 February 2021, 31 March 2021, 30 April 2021, 31 May 2021 and 30 June 2021, the new deadline is 30 July 2021.
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