SARS releases informal guidance on Global Minimum Tax registration and notification, with eFiling launch set for 16 March 2026.
The South African Revenue Service (SARS) has released an informal guidance document on 19 December 2025, outlining the registration and notification procedures for the Global Minimum Tax (GMT).
As part of South Africa’s implementation of the Global Anti-Base Erosion (GloBE) framework, SARS will launch GMT registration and notification via its eFiling platform. The informal guide clarifies that these processes will leverage existing systems, minimising disruption and supporting compliance.
Timeline update
SARS has postponed the launch of GMT registration and notification on eFiling from December 2025 to 16 March 2026 to ensure system quality and alignment with international standards.
Registration and subscription process
Entities must first be registered taxpayers to subscribe for the GMT tax type. Domestic Constituent Entities (DCEs) often require registration with the Companies and Intellectual Property Commission (CIPC), which automatically issues an Income Tax Reference Number.
DCEs access eFiling using this reference number, request the addition of the GMT tax product, and complete the GMT Subscription Form (RAV01). Required information includes:
- Confirmation of legal obligation to subscribe for GMT
- MNE Group names associated with the DCE
- Identification of the Ultimate Parent Entity (UPE) if applicable
- Determination of Single- or Multi-Parented MNE Groups
- UPE details: registered name, tax identification number, entity registration number, residence country code, and address
- Selection of a single UPE for fiscal year-end determination
General information such as the Date of Liability, bank, contact, postal, and physical addresses must also be completed. The form is submitted via eFiling.
GMT subscription outcomes
SARS evaluates submissions and issues a unique GMT Reference Number upon successful registration. Communication may include:
- Notice of Registration/Subscription
- Registration Review Notice
- Request for Supporting Documents
- Registration Application Rejection Notice
Notification requirements
Under the Global Minimum Tax Administration Act (GMTAA), every DCE must notify SARS of the entity responsible for filing the GloBE Information Return (GIR). The UPE fiscal year-end determines the due date for providing information. If a GIR will not be submitted, the DCE must complete the notification portion to indicate the responsible entity.
Next step
SARS will provide stakeholder support, guidance materials, and detailed instructions closer to the launch date to ensure smooth implementation.
