Article 69 - Changes to Fiscal Year Reporting

Where there is a change to the Fiscal Year of the Ultimate Parent Entity of a Multinational Enterprise Group, the Filing Constituent Entity shall notify the Bureau of such change prior to the commencement of the new Fiscal Year, unless such change arises during the Fiscal Year in which case the Filing Constituent Entity shall notify the Bureau within 30 days from the date on which the change occurs, in the manner prescribed by the Bureau.
Where Paragraph A of Article 8 of these Regulations applies, the information included in the Tax Return shall be based on the Constituent Entity's data, determined in accordance with the Local Financial Accounting Standard, for the Fiscal Year in which the Consolidated Financial Statements are prepared.
Where Paragraph C of Article 8 of these Regulations applies, the information included in the Tax Return shall be based on the Constituent Entity's data which has been used to prepare the Consolidated Financial Statements for the Fiscal Year in which the Consolidated Financial Statements are prepared.
Where Paragraph D of Article 8 of these Regulations applies, the information included in the Tax Return shall be based on the Constituent Entity's data, determined in accordance with an Acceptable Financial Accounting Standard or an Authorised Financial Accounting Standard, for the Fiscal Year in which the Consolidated Financial Statements are prepared.