Global Minimum Tax Administration Tax Act, 2024 (Act No. 47 of 2024)3. Due date for submitting GloBE Information Return |
The GloBE Information Return must be submitted by—
| (a) | the date that is 15 months after the end of the Fiscal Year; or |
| (b) | the date that is 18 months after the end of the FiscalYear, if it is the first Fiscal Year— |
| (i) | commencing on or after 1 January 2024 but before 1 January 2025; or |
| (ii) | in which the MNE Group, that includes the Constituent Entity, or the Domestic Joint Venture or Domestic Joint Venture Subsidiary of a Domestic Joint Venture Group, is liable to the Top-up Tax and the MNE Group or Domestic Joint Venture Group has not been required to submit a GloBE Information Return in another jurisdiction for a previous Fiscal Year, ignoring Fiscal Years that precede the Fiscal Year described in subparagraph (i). |