On 4 June 2021, the Tax Department announced the extension of non-imposition of administrative fines for overdue submission of DAC6 reporting from 30 June 2021 to 30 September 2021.
The above extension refers to the following cases:
- Arrangements that were implemented between 25 June 2018 and 30 June 2020;
- Arrangements that implemented between 1 July 2020 and 31 December 2020;
- Arrangements between 1 January 2021 and 31 August 2021, that had to be submitted within 30 days;
For more details, please see the Tax Department announcement.
Please contact us for any assistance in the implementation of DAC6.