THE INCOME TAX RETURN FOR TRUSTS (ITR12T)

 What's New?

  • 12 December 2016 - Further enhancements to the Income Tax Return for Companies (ITR14)
     
    SARS introduced enhancements to the Income Tax Return for Companies (ITR14) on 9 December 2016. Read more.
     

What is it?

The Income Tax Return for Trusts is called the Income Tax Return for Trust (ITR12T). 

When did it come into effect?

The updated form (ITR12T) is available from 12 October 2015.

How will I get the ITR12T?

The form (ITR12T) is available on eFiling or may be captured at a SARS branch on behalf of the representative/Tax Practitioner. You need to fill in the form before sending it to the branch for capturing.
 
An example of the ITR12T is available for downloading. Should you visit a SARS branch for capturing, you’ll need to fill it in before going to the branch. For more information on how to complete ITR12T, click here.
 
Top Tip: Asking for the ITR12T to be posted to you will no longer be an option and trust returns received via post will be rejected.
 

How to submit the ITR12T?

  • Complete and submit ITR12T electronically on eFiling
  • Submit ITR12T via a third party independent software vendor which will submit to SARS via eFiling web services
  • Visit nearest SARS branch for capturing of ITR12T on SARS system. Capturing of the ITR12T at a SARS branch will only be available. If the number of persons who transacted with the trust is limited to a maximum of 10, or else the trust must register for eFiling.

 Need help?

Last Updated: 28/03/2017 3:29 PM     print this page
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 Top FAQs

​​How is income on a trust taxed?
A trust is taxed at 40%, but a special trust is taxed at a sliding scale from 18% to 40%. A Special ‘Type A Trust’ should apply at the SARS branch for classification as it qualifies for certain relief from Capital Gains Tax.

When selecting No to the first question “Have the banking, contact and trustee details been confirmed and verified” on the Income Tax Return for Trust (ITR12T), I am unable to continue filling in the ITR12T?
The registered details of the trust must first be confirmed, in order to complete the ITR12T. To do this either:

When must an income tax reference number be filled in on the Income Tax Return for Trust (ITR12T) for a beneficiary?
An income tax reference number must be filled for a Trust/Company that is a beneficary. The income tax reference number for an individual is optional, as in some cases a tax reference number isn't available.

What are the channels to submit my ITR12T return?
You can submit your ITR12T return via one of the following channels:- eFiling if you are a registered eFiler. :-The drop boxes at the SARS branches where the completed return can

What supporting documents are required for the number of persons to whom donations/contributions/loans were made?
SARS will advise in the letter issued to the taxpayer which supporting documents are required for verification by SARS. As a guideline SARS will request documents that prove the validity of these transactions, but there is no specific