• Global Minimum Tax Administration Tax Act, 2024 (Act No. 47 of 2024)
    • Notice No. 5742 of 2024
    • Act
    • 1. Definitions
    • 2. Obligation to submit GloBE Information Return
    • 3. Due date for submitting GloBE Information Return
    • 4. Exception for returns provided under automatic exchange of information agreement
    • 5. Due date for payment
    • 6. Refunds
    • 7. Interest
    • 8. Penalties
    • 9. Record-keeping and extension of period
    • 10. Administration of Act
    • 11. Regulations
    • 12. Short title and commencement