WHAT CHANGES
The Tax Department has announced on 21 September 2021 that the period of non-imposition of administrative fines for overdue submission is extended to 30 November 2021, in the following cases:
- First reporting period - Arrangements occurring as from 25 June 2018 till 30 June 2020 (initial deadline was on 28.02.2021).
- Second reporting period - Arrangements occurring as from 01 July 2020 till 31 December 2020 (initial deadline was on 31.01.2021).
- Arrangements occurring as from 01 January 2021 till 31 October 2021.
Our DAC6 team will be happy to discuss with you the implications that DAC6 may have on your business.
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Originally published 22 September 2021
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.