Deceased Estates and Estate Duty

The function to deal with estate matters can be sub-divided in two separate sections, one dealing with deceased estates and the other section dealing with insolvencies; the latter including both natural persons as well as legal entities. Some of the functions for deceased estates and insolvencies are the same and some differ, therefore the two sections will be kept separately and reference will be made where the functions correspond.

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In addition to the Deceased Estates and Estate Duty segment page, we have segment pages for Tax Practitioners, Employers, Embassies, Expatriates, Small Business and Exempt Institutions.

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We deal with and finalise Deceased Estates Estate Maintenance Estate Assessment and Estate Audit Estate Duty Estate Collections We deal with and finalise Insolvent Estates Insolvent Estates Appointment of a liquidator Estate Maintenance Assessment and Audit Collections          For more detail on our offerings, click here.

NEW!!  Estate Duty Amendments 2009 Estate Duty and Masters' fees: Phasing out of Cash payments at Taxpayer Services Branches, for more detail click here.... In terms of  Taxation Laws Amendment Act, No 17 of 2009, which was promulated on 30 September 2009, section 4A of the Estate Duty Act (the Act) has been amended to provide for any balance of the rebate (currently R3 500 000) not been utilised in the first dying spouse’s estate, to be carried forward to the estate of the surviving spouse for future use. Other minor changes to the Act have been inserted in the Taxation Laws Second Amendment Act No 18 of 2009. For more information, see our Amendments Act webpage. Updated Frequently Asked Questions: Frequently Asked Questions - Estates

Our Policies,  Procedures,  Guides and  Regulations

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AS-ED-01 - Estate Duty Implications on Buy-and-Sell Agreements - Guide AS-ED-02 - Estate Duty Implications on Key Man Policies - Guide Frequently Asked Questions - Estates AS-NT-39 - Notice to Long-Term Insurers - Return of claims paid under Policies of Insurance - “Domestic Policies” upon the life of a Deceased Guidelines to conduct an Estate Duty Audit Estate Duty Legislation - Revenue Laws Amendment Act, No 60 of 2008   Valuation Pack Checklist - Shares in unlisted companies Master's letter for Audit Checklist

To enable SARS to deliver better service with regard to estate matters, the decision was taken some time ago to centralise estate cases to specific offices.  If the deceased was registered as a taxpayer in one of these offices, his estate will be finalised in that office.  If he was registered in one of the other SARS offices, all his tax files (no matter where they were located), will be send to the office which is according to the attached list responsible to finalise his tax affairs.  Please see our Contact details for Branch Offices and SARS staff dealing with Estates, click here.

Forms

Useful Info & Links

REV 246 - Valuation of Immovable Property REV 260 Certificate: Double taxation convention between the Republic of South Africa and the United Kingdom REV 268 Estate Duty: Return of claims paid under policies of insurance Rev 267 - Return of Information Required in terms of section 7 of the Estate Duty Act REV 16 - Claim for refund out of revenue - 29 May 2007 REV 244 - Bond by sureties for payment of estate duty and interest CGT 1 Schedule regarding capital gains and losses for return in respect of income tax Form A & D – Request for a tax deduction directive (Pension and Provident funds) Form C - Request for a tax deduction directive (Retirement Annuity Fund)

I want to register as a Taxpayer, click here to complete the  IT 77 form. Master's Office:  Information regarding the forms to be submitted to register an estate at the Master’s office can be downloaded from the website: www.doj.gov.za  then follow the path: Master of the High Court, then click on Forms or click here for the direct link to the Forms: http://www.justice.gov.za/master/forms.html.

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