The South African Revenue Services recently published an informal guide on registering and notifying for global minimum tax, which is available on the SARS Global Minimum Tax page.
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19 December 2025 – Guide to Registering and Notifying for Global Minimum Tax
As part of South Africa's implementation of the Global Anti-Base Erosion (GloBE) framework, the South African Revenue Service (SARS) will soon launch the registration and notification functionality for the Global Minimum Tax (GMT)…