The South African Revenue Service (SARS) published the Business Requirement Specification (BRS) for the Global Anti-Base Erosion (GloBE) program on its Global Minimum Tax webpage on 13 February 2026. This BRS describes the requirements for South African Domestic Constituent Entities (DCEs) that must submit a GloBE Information Return (GIR) to SARS, including how to create and submit a valid XML data file aligned with OECD Pillar 2 standards. South Africa's implementation of the Pillar 2 rule…