Tax Administration Act, 2011 (Act No. 28 of 2011)

Regulations

Regulations for purposes of Paragraph (b) of the Definition of "International Tax Standard" in Section 1 of the Tax Administration of the Tax Administration Act, 2011 (Act No. 28 of 2011), promulgated under Section 257 of the Act, Specifying the Country-By-Country Reporting Standard for Multinational Enterprises

Article 5 : Time for filing
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The Country-by-Country Report required by these Regulations must be filed no later than 12 months after the last day of the Reporting Fiscal Year of the MNE Group.