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FINANCIAL SECTOR: INFORMATION EXCHANGE ON TAX MATTERS
- 02 December 2025
- Taxation
- SA Legal Academy
The South African Revenue Service has gazetted new regulations under the 2011 Tax Administration Act affecting the automatic inter-jurisdictional exchange of financial account information in tax matters. Effective from 1 March 2026, they:
- are underpinned by changes to the Organisation for Economic Cooperation & Development standard concerned, ‘which encompasses the common reporting standard’, and
- once in force will repeal the October 2020 and March 2023 regulations.
Please click the links below for more information:
- replacement regulations (effective from 1 March 2026)
- October 2020 regulations (common reporting standard)
- March 2023 regulations (international tax standard)
- 2011 Act
Published by SA Legal Academy Policy Watch
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If you use this information in articles, reports and social media posts of your own, please acknowledge SA Legal Academy Policy Watch as your source
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