FAQ: If the GIR is filed in a jurisdiction with a Qualifying Competent Authority Agreement with South Africa, must the Domestic Constituent Entity still register with SARS?
The DCE is still required to register in South African in order to notify SARS of the identity of the designated filing entity located in the other jurisdiction that will file on its behalf, so as to enable SARS to ensure the GIR is exchanged with South Africa
FAQ: Does SARS require a formal election to appoint a Designated Local Entity (DLE)?
The DCE will notify SARS by submitting the DLE information during the e-Filing registration/notification process; no separate pre‑go‑live election letter is required.
FAQ: Is it necessary to register all DCEs in South Africa, or is it acceptable to nominate a single entity to register on behalf of the other DCEs?
Each DCE will need to register individually for purposes of its the GloBE top-up tax liability under the GMTA to obtain its respective and unique GMT tax reference number.
FAQ: Are there any actions that the DCE is required to take before 16 March 2026?
No formal submissions are required before go‑live; SARS will issue guidance as the date approaches.
FAQ: How do you register for GMT?
The registration process will be conducted through the e-filing system, which is scheduled to become accessible from March 2026.
FAQ: How is the tax calculated?
Based on the GloBE Model Rules, with local modifications for South Africa as reflected in its GMT legislation.
FAQ: Who is affected?
MNE Groups with entities or permanent establishments in more than one jurisdiction, such as a group of companies with Constituent Entities, a domestic joint venture and a domestic joint venture subsidiary of a domestic joint venture group located in South Africa.
FAQ: What is the Global Minimum Tax?
A tax regime ensuring large MNE group with global consolidated turnover exceeding €750 million in at least two of the tax years immediately preceding the reporting fiscal year, pay at least 15% tax in every jurisdiction where they operate.
FAQ: I attempted to submit documents on SOQS, but the upload was unsuccessful. What should I do?
Submission of documents on SOQS is permitted only after a formal request to submit supporting documents has been issued.
FAQ: Which changes must be reported to SARS after I’m registered/licensed and by when?
If you cease the licensed/registered activity, no longer meet qualifying conditions or any other legal entity changes, you must notify SARS within 7 working days.
