Global Minimum Tax Administration Act 47 of 2024
National Treasury
Establishes the administrative framework for implementing the Global Minimum Tax Act. Requires multinational enterprises (MNEs) to submit GloBE Information Returns, regulates payment timelines, penalties, and aligns with OECD’s GloBE Model Rules
Process Flow
Global Minimum Tax Administration Act 47 of 2024 Current Version
September 2025
Establishes the administrative framework for implementing the Global Minimum Tax Act. Requires multinational enterprises (MNEs) to submit GloBE Information Returns, regulates payment timelines, penalties, and aligns with OECD’s GloBE Model Rules
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