Visit the national COVID-19 Online Resource and News Portal at or see SARS COVID-19 news items and tax relief measures here.

Archive for CbC Financial Data Reporting


SARS has implemented a system that provides for the transmission of CbC reports to other tax jurisdictions in terms of the Multilateral Competent Authority Agreement (MCAA) and the bilateral Competent Authority Agreement, as well as the exchange of transfer pricing documentation on request between the participating authorities.
Companies that are liable for CbC reporting (Ultimate Parent Entity (UPE) or other MNE entities must do so no later than 12 months after the last day of the reporting fiscal year of the MNE group. Notifications pertaining to the entity responsible for filing these reports must be provided to SARS by the same date.

Table of Contents

Last Updated:

Share on facebook
Share on twitter
Share on linkedin
Share on email
Share on print