Global Minimum Tax Administration Tax Act, 2024 (Act No. 47 of 2024)
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Notice No. 5742 of 2024

Act

1. Definitions

2. Obligation to submit GloBE Information Return

3. Due date for submitting GloBE Information Return

4. Exception for returns provided under automatic exchange of information agreement

5. Due date for payment

6. Refunds

7. Interest

8. Penalties

9. Record-keeping and extension of period

10. Administration of Act

11. Regulations

12. Short title and commencement