Tax Administration Act, 2011 (Act No. 28 of 2011)NoticesExtension in terms of Section 25(7) of the Act of the due date for Notices of Designated Local Entities or Designated Filing Entities and the due date for Globe Information Returns for the Fiscal Year commencing on or after 1 January 2024 but before 1 January 2025Notice No. 6763 of 2025 |
Notice No. 6763
28 October 2025
GG 53590
South African Revenue Service
In terms of section 25(7) of the Tax Administration Act, 2011, I, Edward Christian Kieswetter, Commissioner for the South African Revenue Service, hereby prescribe for the Fiscal Year commencing on or after 1 January 2024 but before 1 January 2025, as follows:
| • | With regards to the date to submit a Notice of the Designated Local Entity, Designated Filing Entity or Ultimate Parent Entity to submit a GIoBE Information Return, where that Notice is due before 30 April 2026 under section 2(3)(b)(i) or section 4(2) of the Global Minimum Tax Administration Act, 2024, the date is extended to 30 April 2026; and |
| • | With regards to the date to submit a GIoBE Information Return that is due before 30 June 2026 under section 3(b) of the Global Minimum Tax Administration Act, 2024, the date is extended to 30 June 2026. |
E C Kieswetter
Commissioner: South African Revenue Service