Government Connect Issue 35 June 2026
Official source
Source domain: sars.gov.za
Collected on 28 June 2026
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Submit Global Minimum Tax Return (GMT01) and GMT02 on eFiling
Multi-National Enterprises must submit the Global Minimum Tax Return (GMT01) together with the Global Minimum Tax Declaration form (GMT02) and the tax calculation for the relevant fiscal year of liability, using the eFiling channel.
- Who it is for
- Multi-National Enterprises (MNEs) liable for Global Minimum Tax
- How to act on it
- Submit the GMT01 and GMT02 and the relevant tax calculation via the eFiling channel.
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A Multi-National Enterprise (MNE) must submit the Global Minimum Tax Return (GMT01), together with the Global Minimum Tax Declaration form (GMT02) and the tax calculation for the relevant fiscal year of liability.
Watch the EMP501 webinar recording (held on 23 April 2026)
SARS provides a recording of the webinar held on 23 April 2026 regarding Employer Reconciliation (EMP501) submissions.
- Who it is for
- Employers and practitioners involved in Employer Reconciliation (EMP501) submissions
- How to act on it
- Access the webinar recording referenced in the issue.
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Recording of the Webinar Held on 23 April 2026 Regarding Employer Reconciliation (EMP501) Submission
Pay Global Minimum Tax (GMT) via eFiling
An MNE or Domestic Constituent Entity can make the GMT payment through the eFiling channel within the stated submission and payment periods.
- Who it is for
- Multi-National Enterprises (MNEs) or Domestic Constituent Entities (DCEs) making GMT payments
- How to act on it
- Make the GMT payment through the eFiling channel.
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The GMT payment may be made by a Multi-National Enterprise (MNE) or Domestic Constituent Entity (DCE) through the eFiling channel.
Report unprofessional conduct using the step-by-step video
SARS provides a new step-by-step video showing how to report unprofessional conduct.
- Who it is for
- Members of the public or SARS stakeholders who need to report unprofessional conduct
- How to act on it
- Use the step-by-step video on how to report unprofessional conduct.
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New Step-by-Step Video on How to Report Unprofessional Conduct
Use the SARS Payment Rules guide for GMT payments (GEN-PAYM-01-G01)
SARS says the Payment Rules guide has been updated for GMT payments.
- Who it is for
- Taxpayers and practitioners making GMT payments
- How to act on it
- Use the external guide titled “SARS Payment Rules – External Guide GEN-PAYM-01-G01”.
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A new guide to submit GMT Returns has been developed and the Payment Rules guide has been updated.
Use the guide to submit GMT Returns on eFiling (GMT-GEN-01-G02)
SARS provides a new external guide to help you submit Global Minimum Tax (GMT) Returns on eFiling.
- Who it is for
- Taxpayers and practitioners submitting GMT Returns on eFiling
- How to act on it
- Use the external guide titled “GMT-GEN-01-G02 – Guide to submit Global Minimum Tax (GMT) Returns on eFiling”.
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A new guide to submit GMT Returns has been developed and the Payment Rules guide has been updated.
Confirm contact details on eFiling
SARS highlights the importance of confirming your contact details on eFiling and includes guidance on how to do so.
- Who it is for
- Users of eFiling who need to confirm their contact details
- How to act on it
- Follow the guidance “How to Confirm Your Contact Details on eFiling” to confirm your details on eFiling.
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How to Confirm Your Contact Details on eFiling
Facts
Reference
https://www.sars.gov.za/businesses-and-employers/government/government-connect-issue-35-june-2026/
Key Takeaways
- organization: South African Revenue Service (SARS)
- title: Government Connect Issue 35 (June 2026)
- topics: Global Minimum Tax (GMT), GMT01, GMT02
- filing_timeline: GMT returns due 15 to 18 months after fiscal year end
- submission_channels: eFiling
- guides_updated: GMT submission guide, GMT payment rules guide
- other_updates: PAYE Employer Reconciliation BRS 2026/2027, AA88 Employer Guide, EMP501 webinar (23 April 2026), Tax Directive functionality
- risks_alerts: Tax Settlement Notification scam
- resources: step-by-step video on reporting unprofessional conduct
Dates
Closing Date
23 April 2026