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Considering the prevailing COVID19 pandemic in the country and the multiple requests made by the stakeholders to the Ministry of Finance, the requirements to submit the TP documentations of Master Files and Country by Country Report (CbCR) for the Year of Assessment 2019/2020, in terms of Regulations of the TP Gazette No 2104/4 dated December 31, 2018 are to be commenced from the year of assessment 2020/2021, subject to the formal approval from the Ministry of Finance.

November 27, 2020
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