Global Minimum Tax Administration Bill B21-2024

National Treasury / Parliament of South Africa

The Bill provides for the administration of the Global Minimum Tax framework. It sets requirements for GloBE Information Returns, filing deadlines, payment, refunds, interest, penalties, record keeping and the administration of the tax by the relevant authorities.

Country: South Africa
Type: Bill
Published: 30 October 2024
File size: 52 KB

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