The deadline for Country-by-Country notifications will be changed by a presidential decree.
Initially, it was established that this notification must be submitted electronically no later than June of the year following the reporting year. And it must contain information about the ultimate parent enterprise and the reporting entity.
Now the provision has been changed to 6 months after the end of the reporting financial year. The deadline for submitting CbC reports is 12 months after the end of the reporting financial year.