Acts Online
GT Shield

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

6. Refunds

 

The Commissioner must pay a refund if the Domestic Constituent Entity, Domestic Joint Venture or Domestic Joint Venture Subsidiary that paid Top-up Tax under the Global Minimum Tax Act is entitled to a refund in accordance with section 190 of the Tax Administration Act.