The South African Revenue Service (SARS) has issued Public Notice No. 101, which provides extensions of the deadlines to file Country-by-Country (CbC) reports for specified persons in respect of reporting fiscal years commencing before 1 July 2020. This includes:
- For persons required to file by 31 December 2020 or 31 January 2021, the deadline is extended to 30 June 2021; and
- For persons required to file by 28 February 2021, 31 March 2021, 30 April 2021, 31 May 2021, and 30 June 2021, the d…