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Deadline to File Country-by Country Tax Returns Extended

February 22, 2021

South African Revenue Service

The deadline to file country-by-country returns has been extended.

The South African Revenue Service (SARS) announced the extension in Government Gazette 44170 in terms of the Tax Administration Act.

The deadline applies to Reporting Fiscal Years commencing before 1 July 2020.

The deadline is extended to 30 June 2021 for those required to file by 31 December 2020 or 31 January 2021 while the deadline for those required to file by 28 February 2021, 31 March 2021, 30 April 2021, 31 May 2021 and 30 June 2021 is extended to 30 July 2021.

Meanwhile, in Gazette 44169, SARS published amendments to Schedules 1, 3 and 4 of the Customs and Excise Act:


• Notice 97 – amendment of Schedule 1 on original equipment components for motor vehicles;
• Notice 98 – amendment of Schedule 4 on flat-rolled products of iron or non-alloy steel – full duty rebate;
• Notice 99 – amendment of Schedule 3 on textile yarns and textile fabrics – full duty rebate.