Find the Pillar Two rules and filing requirements that apply to your group.

SARS’s Payment Rules guide (revision 39, effective 16 October 2026) adds dedicated Investec Bank instructions for Global Minimum Tax payments from overseas. Section 3.5(d) requires the SWIFT route through Investec and the prescribed Payment Reference Number (PRN); the separate FNB foreign-payment table expressly excludes GMT. The route is restricted to non-domestic foreign taxpayers without another available payment channel. A foreign taxpayer with a South African bank account may not use SWIFT. Payments must be in rand, with the correct 19-digit PRN, and bank charges must not reduce the amount due to SARS. This is an administrative payment-channel update under the existing GMT framework. SARS announcement, 16 October; Official guide, sections 3.5 and 4.

CRA technical interpretation 2025-1079701E5, dated 19 October 2026, distinguishes provincial Crown corporations’ tax returns from GIR filing. Where section 125 constitutional immunity removes liability under Parts 2 and 3 of the Global Minimum Tax Act, CRA considers that the section 61(1)–(2) tax returns are generally not required. Subsidiaries benefit only to the extent their own immunity applies. Immunity does not itself remove any GIR obligation arising under section 60(1); that obligation must be assessed separately. Section 4 expressly binds the Crown. The letter gives general comments, not a taxpayer-specific determination of immunity or a new statutory exemption. CRA letter — reproduced original text; Official Act, sections 4, 60 and 61; Constitution Act, 1867, section 125.

Uruguay’s Presidency has published signed IMCD regulations dated 16 October 2026. Articles 27–32 specify the Transitional CbCR Safe Harbour, covering fiscal years beginning on or before 31 December 2027 and ending no later than 30 June 2029. Article 37 assigns the designated local filer responsibility for the return and group payment. The existing 15-month filing period remains; an extension to 18 months for a first transition year requires DGI action. The Presidency copy is listed as Decree S/N/026; a numbered Gazette version and publication date have not been independently verified. Official decree; Read our analysis.

Law No. 2026-963 of 19 October 2026, published in the Official Journal on 20 October, authorises approval of the Multilateral Competent Authority Agreement on the Exchange of GloBE Information, signed by France on 9 July 2025. Parliament definitively adopted the sole authorising article on 7 October. This completes the legislative authorisation stage; it does not by itself establish an active bilateral exchange relationship. Agreement section 8(1)–(2) requires matching notifications from the sending and receiving authorities. Groups should distinguish this authorisation from activation of the relevant exchange relationship. Official promulgation record; Definitive text, sole article; Agreement, section 8.

NAV released form 25GLBADO in ONYA for 2025 top-up taxes and the QDMTT advance, with completion guidance and field definitions. Filing is electronic through ONYA.

For calendar-year FY2025, the advance return and payment are due on 20 November 2026. The annual return and payment are normally due on 31 March 2027, or 30 June 2027 where 2025 is the taxpayer’s transition year. Official NAV announcement; Form and completion guides.