Tax Administration Act, 2011 (Act No. 28 of 2011)NoticesExtension of deadline to file country by country returns in terms of Section 25(7) of the Tax Administration Act, 2011 (Act No. 28 of 2011)Notice No. 100 of 2021 |
Notice No. 100
18 February 2021
GG 44170
South African Revenue Service
In terms of section 25(7) of the Tax Administration Act, 2011, I, Edward Christian Kieswetter, Commissioner for the South African Revenue Service, hereby repeal Notice No. 1236 published in Government Gazette No. 43913 dated 20 November 2020 and extend the deadline to file the Country-by-Country Report required under Notice No. 1117 published in Government Gazette No. 41186 dated 20 October 2017, for Reporting Fiscal Years commencing before 1 July 2020 as follows:
| • | With regards to a person required to file by 31 December 2020 or 31 January 2021, the deadline is extended to 30 June 2021; and |
| • | With regards to a person required to file by 28 February 2021, 31 March 2021, 30 April 2021, 31 May 2021 and 30 June 2021, the deadline is extended to 30 July 2021. |
EC Kieswetter
Commissioner for the South African Revenue Service