Tax Administration Act, 2011 (Act No. 28 of 2011)

Regulations

Regulations for purposes of paragraph (a) of the Definition of "International Tax Standard" in Section (1) of the Tax Administration Act, 2011 (Act No. 28 of 2011), promulgated under section 257 of the Act, Specifying the Changes to the OECD Standard for Automatic Exchange of Financial Account Information in Tax Matters

Notice No. R. 6886 of 2025
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Notice No. R. 6886

28 November 2025

GG 53735

South African Revenue Service

 

For purposes of paragraph (a) of the definition of "international tax standard" in section 1 and under section 257 of the Tax Administration Act, 2011, I, Enoch Godongwana, the Minister of Finance, hereby specify in the Schedule hereto, the changes to the Organisation for Economic Cooperation and Development ("OECD") Standard for Automatic Exchange of Financial Account Information in Tax Matters (hereinafter "the Standard"), which encompasses the "Common Reporting Standard" (hereinafter "the CRS").

 

These Regulations repeal the Regulations published in Government Gazette No. 43781 of 9 October 2020 and Government Gazette No. 48165 of 3 March 2023 and take effect from 1 March 2026.

 

 

E Godongwana

Minister of Finance