Official source
Source domain: sars.gov.za
Collected on 28 June 2026
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Binding General Ruling (BGR) 74 on VAT treatment (municipal supplies to government)
SARS issued Binding General Ruling (BGR) 74 regarding the VAT treatment of certain goods and services supplied by municipalities to national or provincial government.
The document's recorded date is 16 March 2026. Confirm on the official source.
SARS has issued a Binding General Ruling (BGR) 74 regarding the VAT treatment of certain goods and services supplied by municipalities to national or provincial government, aimed at promoting tax compliance and clarity among municipalities.
Reference
https://www.sars.gov.za/businesses-and-employers/government/government-connect-issue-33-march-2026/
Closing Date
16 March 2026
Monthly Tax Digest Newsletter (March 2026 issue)
SARS makes the Monthly Tax Digest Newsletter available, including a Notice to Employers stating requirements for Income Tax Reference Numbers on IRP5 certificates and the impact on employers’ ability to submit PAYE reconciliations.
The document's recorded date is 16 March 2026. Confirm on the official source.
Monthly Tax Digest Newsletter Now Available
Global Minimum Tax (GMT) registration on SARS eFiling
SARS launched Global Minimum Tax (GMT) on the SARS eFiling system, allowing affected taxpayers to subscribe to and administer Global Minimum Tax obligations via SARS eFiling from the launch date.
The document's recorded date is 16 March 2026. Confirm on the official source.
The South African Revenue Service (SARS) launched the Global Minimum Tax (GMT) on the SARS eFiling system with effect from 16 March 2026, as part of South Africa’s implementation of the Global Anti‑Base Erosion (GloBE) framework.
