The first-year submission deadline for relevant entities conducting relevant activity, excepting IP business, within the financial year ending anytime between 31 December 2019 to 20 April 2020 (both dates inclusive), is 30 April 2021.
For reporting periods with financial year ending from 1 May 2020 and onwards, the submission deadline is 12 months after the period end date.
Relevant entities conducting IP business or claiming to be Tax Resident in another jurisdiction in respect of the financial period 1 March 2020 and onwards, the submission deadline is 12 months after the period end date.
Please note that this briefing is intended to provide a very general overview of the matters to which it relates and is not intended as legal advice and should not be relied upon as such.
© Bransens 2021