On 21 March 2019, the Hong Kong Inland Revenue Department announced a 45-day extension for the submission of the CbC notification in respect of the accounting period beginning 1 January 2018. Under standard rules, the notification for this period would be due by 31 March 2019.

---

Country-by-Country Reporting – Notification Deadline

Under section 58H of the Inland Revenue Ordinance (Cap. 1…