On 18 December 2018, the tax department declared that the deadline for submission of CbC reports for reporting financial year 2017, which was due on 31 December 2018, was extended until 31 January 2019. The extension also applies to constituent entities that have to locally file a CbC report by 31 December 2018.
The deadline for submitting the CbC notification for the 2018 reporting fiscal year (for MNE groups with a year end of 31 December 2018) remains 31 December 2018.
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