Extension to the imposition of administrative fines for late submission information
The Tax Department informs that no administrative fines will be imposed for DAC6 late submission of information to be submitted by the 30th of the June 2021 , regarding the following cases:
(a) Declarable cross-border arrangements made between 25 June 2018 and 30 June 2020 and had to be submitted by 28 February 2021.
(b) Declarable cross-border arrangements made between 1 July 2020 and 31 December 2020 and had to be submitted by 31 January 2021.
(c) Declarable cross-border arrangements made between 1 January 2021 and 31 May 2021 and had to be submitted within 30 days by date they became available for implementation or were ready to implementation or had taken the first step towards their implementation, whatever happened first.
(d) Declarable cross-border arrangements, for which secondary intermediaries have provide assistance, assistance or advice between 1 January 2021 and 31 May 2021 and had to submit information within 30 days estimated from the day following the day on which they provided assistance, contribution or advices.