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.
Announcement on June 24, 2022 : The CbCR System is now functioning appropriately. The issues about the Notification function have been solved.
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