On 21 September 2021, the Tax Department announced a non-imposition of administrative fines for overdue submission of DAC6 reporting until 30 November 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 October 2021, that had to be submitted within 30 days;
- Arrangement which secondary intermediaries provided assistance or advice between 1 January 2021 and 31 October 2021;
- The first periodic report on marketable arrangements that had to be submitted by 30 April 2021.
For more details, please see the Tax Department announcement
Please contact us for any assistance in the implementation of DAC6.
