SARS extended key deadlines for Global Minimum Tax notices and returns, giving entities more time to comply.
Regfollower Desk
The South African Revenue Service (SARS) has extended several initial compliance deadlines under the Global Minimum Tax (GloBE) requirements.
The announcement was made in Government Notice No. 6763, published in the Government Gazette on 28 October 2025.
Extended deadlines
The notice covers two main filings under the Global Minimum Tax Administration Act, 2024:
- Notices of entity designation: Entities responsible for filing the GloBE Information Return now have until 30 April 2026 to submit their notices. This applies to notices originally due before 30 April 2026 under sections 2(3)(b)(i) and 4(2) of the Act.
- GloBE information returns: The deadline for submitting the returns themselves have been moved to 30 June 2026, applying to returns originally due before that date under section 3(b) of the Act.
The extensions give South African entities additional time to comply with the new international tax rules for the first fiscal year affected by the GloBE regulations.
