On 21 March 2019, the Hong Kong Inland Revenue Department announced a 45-day extension for the submission of the CbC notification in respect of the accounting period beginning 1 January 2018. Under standard rules, the notification for this period would be due by 31 March 2019.
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Country-by-Country Reporting – Notification Deadline
Under section 58H of the Inland Revenue Ordinance (Cap. 112), a Hong Kong entity of a reportable group is required to give a notification in relation to coun…