CfR Notice: Reportable Cross-Border Arrangements (DAC6) – Extension of deadline for Annual Notification Form to be submitted by non-disclosing intermediaries
Feb 18, 2023
The Commissioner for Revenue would like to notify that the deadline allowed for submission of the annual notification by non-disclosing intermediaries is being extended. In this regard, non-disclosing intermediaries waiving their reporting obligation under Regulation 13(7)(e) of the Cooperation with Other Jurisdiction on Tax Matters Regulations are required to submit the annual notification regarding cross-border arrangements where the trigger point for reporting took place during 2022, by not later than 30th March 2023.
Further notification will be issued when the 2022 annual notification form is available for download.