Official source
Source domain: sars.gov.za
Collected on 28 June 2026
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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.
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/tax-practitioners/tax-practitioner-connect-issue-72-june-2026/
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.
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.
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.
The new real-time practitioner register allows Recognised Controlling Bodies (RCBs) to download their tax practitioner registers through eFiling.
