On 29 September 2017, the South African Revenue Service (SARS) published the final version of the external business requirements specification (BRS): Country-by-Country and Financial Data Reporting. The BRS covers details of submitting CbC reports as well as Master and Local files. For the submission of CbC reports, the final BRS includes that reports are to be submitted via SARS eFiling using the CbC01 form. The format of the form will be an HTML5 form developed by SARS based on the OECD XML schema. With respect to Master and Local file submission, the BRS provides that the documentation is to be...