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

Regulations

OECD Crypto-Asset Reporting Framework International Standard for the Exchange of tax-related Information between Countries - effective 1 March 2026

Notice No. R. 6887 of 2025
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Notice No. R. 6887

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") Crypto-Asset Reporting Framework International Standard for the Exchange of Tax- Related Information (hereinafter “the CARF”).

 

These Regulations take effect on 1 March 2026.

 

 

E Godongwana

Minister of Finance