Global Minimum Tax Administration Act 47 of 2024 (English / Afrikaans)

The Global Minimum Tax Administration Act 47 of 2024 establishes the administrative framework for implementing and enforcing South Africa's Global Minimum Tax system. It provides for GloBE information returns, payment obligations, record-keeping requirements, penalties, refunds, interest provisions and the administration of the Global Minimum Tax Act. The legislation supports the practical operation of South Africa's global minimum tax regime.

Country

South Africa

Type

Act

Published

9 January 2025

File size

168 KB

Sourced from official government publications. Always verify against the official source before relying on this document for legal purposes.