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Visit the national COVID-19 Online Resource and News Portal at www.sacoronavirus.co.za or see SARS COVID-19 news items and tax relief measures here.

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FAQ: Should non- resident UPEs of MNE Groups file the notifications under Article 3 of the CbC Regulations?

No, notification would not be required, since the UPE would not be a resident in South Africa.

Last Updated:

  • 08/03/2021
  • 15:28
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