On 19 February 2021, the South African Revenue service (SARS) Officially published Public Notice No. 101, which stated that the due date for submitting country-by-country (CbC) report is extended on the basis of some specified person. According to the notice, the deadline will be 30 June 2021 for persons who require to submit the CbC report by 31 December 2020 or 31 January 2021. However, those required to file by 28 February 2021, 31 March 2021, 30 April 2021, 31 May 2021, and 30 June 2021 will now file on 30 July 2021.
Uruguay extends advance tax payment deadline
Tax Treaty News: February 2021
Related Posts
South Africa: SARS publishes Advance Pricing Agreement implementation webpage
The South African Revenue Service (SARS) has published a dedicated webpage on the implementation of its Advance Pricing Agreement (APA) programme, outlining the objectives, benefits and planned pilot phase as the authority prepares to launch the
Read MoreSouth Africa: Tax Court upholds GAAR challenge to dividend stripping scheme
The South African Revenue Service (SARS) has published a South African Tax Court judgment upholding the application of the general anti-avoidance rule (GAAR) in a case involving shareholders of an investment company on 7 July 2026. The South
Read MoreSouth Africa: SARS launches 2026 tax filing season with expanded auto-assessments, digital upgrades
The South African Revenue Service (SARS) has launched the 2026 tax filing season, introducing new enhancements aimed at simplifying the filing process and broadening the scope of its auto-assessment programme. SARS stated that these improvements
Read MoreSouth Africa: Court upholds VAT limits on recycled gold
The South African Revenue Service (SARS) has published a statement welcoming the unanimous Constitutional Court judgment in Lueven Metals (Pty) Ltd v Commissioner for the South African Revenue Service, delivered on 23 June 2026, which confirms SARS'
Read MoreSouth Africa issues guidance on global minimum tax filing requirements for MNEs
The South African Revenue Service (SARS) has published guidance outlining how in-scope multinational enterprises (MNEs) must submit the global minimum tax return (GMT01), the global minimum tax declaration form (GMT02), and the related tax
Read MoreSouth Africa: SARS updates average exchange rates for foreign currency tax calculations
The South African Revenue Services (SARS) released updated Average Exchange Rates on 8 June 2026,Β providing essential data for calculations. The update includes rates for the Australian dollar, Canadian dollar, Euro, Hong Kong dollar, Indian
Read More