The Hong Kong Inland Revenue Department issued a release on 18 March 2022 announcing an extension of the CbC notification deadline for accounting periods ending between 31 December 2021 and 28 February 2022.
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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 file a notification in relation to country-by-country ("CbC") reporting for an accounting period. The notifica…