Country-by-Country Reporting(CbCR)

News Update!

The CbCR must generally be filed no later than 12 months after the last day of the fiscal year to which the report relates. For example, a CbCR for the fiscal year ended December 31, 2021 must be filed no later than December 31, 2022.

Who needs to file the CbC Report?

The ultimate parent entity of the Thailand MNE group will be required to file a CbC Report for all entities in the group. The MNE group is required to submit the CbC Report if it meets all of the conditions

CbCR Requirements for Thai MNE Group

Thai MNE Group

Qualifying Competent Authority Agreement

Documents related to CbCR Notification and Submission