Archive for CbC Financial Data Reporting


For the latest updates, visit the CbC landing page.
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.

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