The South African Revenue Service (SARS) has published a guidance page on Country-by-Country (CbC) financial data reporting, which includes the CbC report, Master file, and Local file. The guidance page includes a new External Guide on how to complete and submit CbC information, as well as the latest list of jurisdictions with which South Africa has effective CbC report exchange agreements, and a number of FAQs.
The guidance page also notes that although the initial deadline for the subm…