The South African Revenue Service (SARS) has issued GMT Registration and Notification - External Guide (GMT-REG-01-G01), dated 15 May 2026
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SUMMARY
The South African Revenue Service (SARS) has introduced the Global Minimum Tax (GMT) as part of South Africa’s implementation of the Global Anti-Base Erosion (GloBE) framework.
Registration for the Global Minimum Tax must be completed on the SARS eFiling system using the Registration, Amendments and Verification (RAV01) form. The RAV01 f…