South Africa: CbC reporting returns due date - KPMG Global
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South Africa: Country-by-country reporting returns, due date extended

South Africa: CbC reporting returns due date

The South African Revenue Service (SARS) published a note to advise taxpayers that the filing deadline for country-by-country (CbC) reporting returns is delayed until 28 February 2018, for those taxpayers with a December 2016 or a January 2017 financial year-end.


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Previously, the CbC reporting return for these taxpayers with a December 2016 or January 2017 financial year-end was due 31 December 2017. 

The SARS release does not mention whether the extended due date also applies for the deadline for notice of which entity will be filing the CbC report (the relevant notification). In addition, it would appear that the 31 December 2017 filing deadline for Master File and Local File documentation continues, and is not extended.


Read a December 2017 report [PDF 80 KB] prepared by the KPMG member firm in South Africa

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