On 1 December 2017, the South African Revenue Service issued a public notice extending the deadline to 28 February 2018 for the submission of Country-by-Country report, master file, and local file returns by reporting entities with reporting fiscal years beginning before 1 March 2016. South Africa's CbC report return requirements generally apply from 1 January 2016, while the master file and local file return requirements apply from either 1 January or 1 October 2016, depending on the circumstances of the reporting entity as set out in Notice 1117 ({News-2017-10-24/A/5-previous coverage}).