MRA's announcement of 28 August 2026 extends to 30 September 2026 the Domestic Minimum Top-up Tax filing and payment deadline for the multinational groups concerned whose financial year ended between 1 January and 31 May 2025. The initially announced deadline was 7 September 2026.
MRA specifies that penalties and interest will not apply where the return is filed and any tax due is paid by the new deadline. Meeting the filing obligation alone is therefore insufficient if an amount remains payable.
The tax team can reconcile the group's timetable with that of the teams responsible for payment. A return prepared on time may remain insufficient if the payment due is not made in time. The absence of tax payable must also be distinguished from the absence of a filing obligation: the announcement makes payment conditional on an amount being due, without turning this clarification into a general filing exemption for groups within scope.
This extension does not change the scope of the minimum tax or apply indiscriminately to every financial year. Before using it, the group's liability and exact year-end date still need to be checked; the announcement does not establish those facts for an individual business.