South Africa
Fully Adopted and Final Rules
new account self-certification collection start on
31 March 2026
first reportable year
2026
FIRST filing DEADLINE
Not Specified - further guidance expected
REGISTRATION DEADLINE
Not Specified - further guidance expected
Jurisdiction Overview
Reporting Scope
Reportable Customer Population
☒ Domestic Resident
☑ Non-Resident
Due Diligence Standards
Self-Cert Collection - New Accounts
Must be obtained upon establishing the relationship
Self-Cert Collection - Pre-existing Accounts
For pre-existing users with an account on 28 February 2026, you must get their self-certification by 1 March 2027.
Record Retention Period
5 years
Local Information Collection and reporting Requirements
No
Penalty Framework
Penalties are not established in detail in the text. Additional info/guidance is expected
Jurisdiction Selector
See how CARF implementation varies across jurisdictions
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