The South African Revenue Service (SARS) issued a public notice on 12 November 2020 providing an extension of the deadline to file Country-by-Country (CbC) reports for specified persons. This includes that for persons normally required to file by 31 December 2020 or 31 January 2021, the deadline is extended to 28 February 2021, and for persons normally required to file by 28 February 2021, the deadline is extended to 31 March 2021.
The extensions are provided in relation to an update in the…