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Tax Practitioner Connect Issue 72 June 2026

South African Revenue ServiceRef: https://www.sars.gov.za/tax-practitioners/tax-practitioner-connect-issue-72-june-2026/

Official source

Source domain: sars.gov.za

Collected on 28 June 2026

Always confirm details on the official source before acting.

Our copy (archived 14 July 2026)Official source

What this means

The document is the June 2026 issue of SARS's Tax Practitioner Connect, outlining updates and guidance for practitioners on topics such as Global Minimum Tax, Tax Practitioner Modernisation Phase 1, Filing Season 2026 changes, EMP501, AA88, eFiling enhancements, and scam awareness. It includes details on GMT/GloBE rules, GMT return filings (GMT01) and GMT02 declarations, payment timelines, and submission through eFiling, plus references to new guides and updates for practitioners. The content serves as a briefing and instruction compilation for tax practitioners and taxpayers on compliance requirements and SARS initiatives for 2026.

What this document offers

Read out of this document by Govermate's AI, in its own words. Each one quotes the line it came from — confirm on the official source before acting.

tax return submission and payment

Global Minimum Tax (GMT) Returns submission and payment via eFiling (GMT01 and GMT02)

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, and the GMT payment may be made through the eFiling channel.

Who it is for
Multi-National Enterprises (MNEs) and Domestic Constituent Entities (DCEs) liable for Global Minimum Tax
How to act on it
Submit GMT01 and GMT02 and the tax calculation, and make payment through the eFiling channel.
Show the line this came from
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.
registration opportunityOngoing

Risk-based tax practitioner registration (auto-registration for low-risk applications)

Tax practitioner registration is risk-based: low-risk applications are auto-registered, while flagged applications require supporting documents within prescribed timelines.

Who it is for
Tax practitioner applicants
How to act on it
Apply for tax practitioner registration; if low-risk you are auto-registered, and if flagged you must provide supporting documents within prescribed timelines.
Show the line this came from
Registration as a tax practitioner is now risk-based, with low-risk applications being auto-registered and flagged applications requiring supporting documents within prescribed timelines to mitigate the risks.
data download accessOngoing

Real-time practitioner register download for Recognised Controlling Bodies (RCBs) via eFiling

Recognised Controlling Bodies can download their tax practitioner registers through eFiling using the Registration Amendment Verification form (RAV001) as the data source.

Who it is for
Recognised Controlling Bodies (RCBs)
How to act on it
Use eFiling to download the tax practitioner register, based on the Registration Amendment Verification form (RAV001).
Show the line this came from
The new real-time practitioner register allows Recognised Controlling Bodies (RCBs) to download their tax practitioner registers through eFiling.

Facts

Reference

https://www.sars.gov.za/tax-practitioners/tax-practitioner-connect-issue-72-june-2026/

Key Takeaways

  • title: Tax Practitioner Connect Issue 72 (June 2026)
  • topics: Global Minimum Tax (GMT), GloBE Model Rule Pillar Two
  • GMT returns: GMT01 and GMT02
  • GMT payment timelines: 15 or 18 months after fiscal year end
  • submission channel: eFiling
  • guides updated: GMT submission guide, Payment Rules guide
  • additional items: Tax Practitioner Modernisation Phase 1, EMP501 webinar recording, AA88 Employer Guide improvements, scam alert 'Tax Settlement Notification', contact details on eFiling
  • publication date: June 2026
  • relevant forms: GMT01, GMT02
  • organising body: South African Revenue Service (SARS)