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.
The document's recorded date is 23 April 2026. Confirm on the official source.
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.
Reference
https://www.sars.gov.za/businesses-and-employers/government/government-connect-issue-35-june-2026/
Closing Date
23 April 2026
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.
The document's recorded date is 23 April 2026. Confirm on the official source.
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.
The document's recorded date is 23 April 2026. Confirm on the official source.
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.
The document's recorded date is 23 April 2026. Confirm on the official source.
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.
The document's recorded date is 23 April 2026. Confirm on the official source.
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.
The document's recorded date is 23 April 2026. Confirm on the official source.
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.
The document's recorded date is 23 April 2026. Confirm on the official source.
How to Confirm Your Contact Details on eFiling
