19 December 2025 – As part of South Africa’s implementation of the Global Anti-Base Erosion (GloBE) framework, SARS will soon launch the registration and notification functionality for the Global Minimum Tax (GMT) via its eFiling platform. This guide offers early clarification and reassurance that the GMT registration and notification processes will leverage existing systems to minimise disruptions and improve compliance as it will be integrated into the familiar SARS eFiling platform.
SARS has rescheduled the launch of the GMT registration and notification functionality on eFiling to 16 March 2026. This adjustment ensures system quality and alignment with international standards. See the Global Minimum Tax webpage for more information.
