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.
Originally published 22 September 2021
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