Certain tax compliance deadlines that have been extended in response to the coronavirus (COVID-19) pandemic include postponement of the deadline for submitting country-by-country (CbC) reports and CbC notifications.
Previously, CbC reports and CbC notifications that were due 31 March 2020 or 30 April 2020 were extended to a new deadline of 15 May 2020. This deadline has been further extended.
The deadline for CbC reports has been extended to:
The deadline for CbC notifications by a constituent entity is 31 May 2020 (for those CbC notifications originally due 31 March 2020 or 30 April 2020).
Read an April 2020 report [PDF 652 KB] prepared by the KPMG member firm in Malaysia
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