SAICA comments on the implementation of the Global Minimum Tax
Overview
The submission contains SAICA’s request for SARS and National Treasury to consider holding the implementation of the Global Minimum Tax (Pillar II) legislation in abeyance until 2027 or until greater international clarity and certainty is achieved.
| Author | Lesedi Seforo |
|---|---|
| Division | Tax |
| Keywords | GMT Pillar 2 delay “side-by-side” arrangement |
| Categories | Tax |
| Date | 5 September 2025 |
| File |