The South African Revenue Service (SARS) has issued Public Notice No. 101, which provides extensions of the deadlines to file Country-by-Country (CbC) reports for specified persons in respect of reporting fiscal years commencing before 1 July 2020. This includes:

• For persons required to file by 31 December 2020 or 31 January 2021, the deadline is extended to 30 June 2021; and
• For persons requ…