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.
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