• Global Minimum Tax Administration 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
  • Notices
    • Public Notice in terms of Section 187(2) of the Tax Administration Act, 28 of 2011, prescribing the date from which the Method of Determining Interest in terms of this Section will apply to a Tax Type
      • Notice No. 7645 of 2026