Map the report into the schema
The XML separates message header, reporting-entity information, jurisdictional CbC reports and additional information. Report revenue, profit, tax paid/accrued, capital, earnings, employees and tangible assets, plus constituent-entity activities. Country, currency and namespace codes follow the published schema, including X5 for stateless entities and income. Validation requirements distinguish mandatory schema elements from optional fields that become required when circumstances apply.
Correct records without breaking references
Use unique message and document identifiers and preserve the link to the previous document when correcting or deleting a record. The examples distinguish new, corrected, deleted and resent data, including a resent reporting entity whose identifier stays unchanged. This guide is designed for tax administrations and electronic exchange; domestic filers must also apply IRAS submission conventions and validation rules. A schema-compliant file alone neither establishes the group’s filing obligation nor confirms that the underlying financial aggregates are correct.
Official source
A concise, independent Apex Gateway guide based on the official English source, not a reproduction of the complete document. Consult the original for full conditions, exceptions and subsequent updates.
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