Below is a list of the required supporting documents for registration and change of registered particulars of a Trust:
Inter Vivos
Tax Practitioner | Registered Representative i.e. main trustee | Once off mandate |
1 Copy of the Letters of Authority (Issued by the Master of the High Court) 2 Copy of the Trust Deed or Deed(s) of Amendment. 3 Copy of one of the following documents of the trustees who will act as the Main trustee and be registered as the Representative taxpayer at SARS (also known as the Registered Representative): 3.1 SA Valid Identity Document; 3.2 SA Valid Driving License; or 3.3 SA Temporary Identity Document. 4 Trustees resolution stipulating/confirming the appointment of the “Representative Taxpayer (e.g. Main trustee)” of the Trust. 5 Power of Attorney or Letter of Appointment indicating that the Tax Practitioner is mandated by the Trust to do the Registration application. 6 Copy of the Identity Document of the Tax Practitioner. 7 Proof of the business address of the Trust. 8 Proof of residential address of the Representative Taxpayer. 9 Proof of residential address of the Tax Practitioner. | 1 Copy of the Letters of Authority (Issued by the Master of the High Court). 2 Copy of the Trust Deed or Deed(s) of Amendment. 3 Copy of one of the following documents of the trustees who will act as the Main trustee and be registered as the Representative taxpayer at SARS (also known as the Registered Representative): 3.1 SA Valid Identity Document; 3.2 SA Valid Driving License; or 3.3 SA Temporary Identity Document. 4 Trustees resolution stipulating/confirming the appointment of the “Representative Taxpayer (e.g. Main trustees)” of the Trust. 5 Proof of the business address of the Trust. 6 Proof of residential address of the Representative Taxpayer. | 1 Copy of the Letters of Authority (Issued by the Master of the High Court) 2 Copy of the Trust Deed or Deed(s) of Amendment. 3 Copy of one of the following documents of the trustee who will act as the Main trustee and be registered as the Representative taxpayer at SARS (also known as the Registered Representative): 3.1 SA Valid Identity Document; 3.2 SA Valid Driving License; or 3.3 SA Temporary Identity Document. 4 Trustees resolution stipulating/confirming the appointment of the “Representative Taxpayer (e.g. Main trustees)” of the Trust. 5 Power of Attorney or Letter of Appointment indicating that you received the once-off mandate by the Trust to do the Registration application. 6 Copy of the Identity Document of the person who received the once-off mandate by the Trust to do the Registration application. 7 Proof of the business address of the Trust. 8 Proof of residential address of the Representative Taxpayer. 9 Proof of residential address of the person who received the once-off mandate by the Trust to do the Registration application. |
Testamentary Trust (Will Trust or Trust mortis causa)
Tax Practitioner | Registered Representative i.e. main trustee | Once off mandate |
1 Copy of the Letters of Authority (Issued by the Master of the High Court). 2 Copy of a Final Last Will and Testament. 3 Copy of one of the following documents of the trustee who will act as the Main trustee and be registered as the Representative taxpayer at SARS (also known as the Registered Representative): 3.1 SA Valid Identity Document; 3.2 SA Valid Driving License; or 3.3 SA Temporary Identity Document. 4 Trustees resolution stipulating/confirming the appointment of the “Representative Taxpayer (e.g. Main trustees)” of the Trust. 5 Power of Attorney or Letter of Appointment indicating that the Tax Practitioner is mandated by the Trust to do the Registration application. 6 Copy of the Identity Document of the Tax Practitioner. 7 Proof of a business address of the Trust. 8 Proof of residential address of the Representative Taxpayer. 9 Proof of residential address of the Tax Practitioner. | 1 Copy of the Letters of Authority (Issued by the Master of the High Court). 2 Copy of a Final Last Will and Testament. 3 Copy of one of the following documents of the trustee who will act as the Main trustee and be registered as the Representative taxpayer at SARS (also known as the Registered Representative): 3.1 SA Valid Identity Document; 3.2 SA Valid Driving License; or 3.3 SA Temporary Identity Document. 4 Trustees resolution stipulating / confirming the appointment of the “Representative Taxpayer (e.g. Main trustees)” of the Trust. 5 Proof of a business address of the Trust. 6 Proof of residential address of the Representative Taxpayer. | 1 Copy of the Letters of Authority (Issued by the Master of the High Court). 2 Copy of a Final Last Will and Testament. 3 Copy of one of the following documents of the trustee who will act as the Main trustee and be registered as the Representative taxpayer at SARS (also known as the Registered Representative): 3.1 SA Valid Identity Document; 3.2 SA Valid Driving License; or 3.3 SA Temporary Identity Document. 4 Trustees resolution stipulating/confirming the appointment of the “Representative Taxpayer (e.g. Main trustees)” of the Trust. 5 Power of Attorney or Letter of Appointment indicating that you received the once-off mandate by the Trust to do the Registration application. 6 Copy of the Identity Document of the person who received the once-off mandate by the Trust to do the Registration application. 7 Proof of the business address of the Trust. 8 Proof of residential address of the Representative Taxpayer. 9 Proof of residential address of the person who received the once-off mandate by the Trust to do the Registration application. |
Non-resident Trust (foreign or offshore Trust)
Tax Practitioner | Registered Representative i.e. main trustee | Once off mandate |
1 Copy of the Trust Instrument. 2 Copy of one of the following documents of the trustee who will act as the Main trustee and be registered as the Representative taxpayer at SARS (also known as the Registered Representative): 2.1 SA Valid Identity Document; 2.2 SA Valid Driving License; or 2.3 SA Temporary Identity Document. 3 Trustees resolution stipulating/confirming the appointment of the “Representative Taxpayer (e.g. Main trustee)” of the Trust. 4 Power of Attorney or Letter of Appointment indicating that the Tax Practitioner is mandated by the Trust to do the Registration application. 5 Copy of the Identity Document of the Tax Practitioner. 6 Proof of the business address of the Trust. 7 Proof of residential address of the Representative Taxpayer. 8 Proof of residential address of the Tax Practitioner. | 1 Copy of the Trust Instrument. 2 Copy of one of the following documents of the trustee who will act as the Main trustee and be registered as the Representative taxpayer at SARS (also known as the Registered Representative): 2.1 SA Valid Identity Document; 2.2 SA Valid Driving License; or 2.3 SA Temporary Identity Document. 3 Trustees resolution stipulating/confirming the appointment of the “Representative Taxpayer (e.g. Main trustee)” of the Trust. 4 Proof of the business address of the Trust. 5 Proof of residential address of the Representative Taxpayer. | 1 Copy of the Trust Instrument. 2 Copy of one of the following documents of the trustee who will act as the Main trustee and be registered as the Representative taxpayer at SARS (also known as the Registered Representative): 2.1 SA Valid Identity Document; 2.2 SA Valid Driving License, or 2.3 SA Temporary Identity Document. 3 Trustees resolution stipulating/confirming the appointment of the “Representative Taxpayer (e.g. Main trustee)” of the Trust. 4 Power of Attorney or Letter of Appointment indicating that you received the once-off mandate by the Trust to do the Registration application. 5 Copy of the Identity Document of the person who received the once-off mandate by the Trust to do the Registration application. 6 Proof of the business address of the Trust. 7 Proof of residential address of the Representative Taxpayer. 8 Proof of residential address of the person who received the once-off mandate by the Trust to do the Registration application. |
Collective Investment Schemes in securities (CIS)
Tax Practitioner | Registered Representative i.e. main trustee | Once off mandate |
1 Copy of Rgistration Certificate. 2 Copy of signed Constitution. 3 Copy of Founding Statement. 4 Copy of one of the following documents of the trustee who will act as the Main trustee and be registered as the Representative taxpayer at SARS (also known as the Registered Representative): 4.1 SA Valid Identity Document; 4.2 SA Valid Driving License; or 4.3 SA Temporary Identity Document. 5 Trust resolution stipulating/confirming the appointment of the “Representative Taxpayer (e.g. Main trustee)” of the Trust. 6 Power of Attorney or Letter of Appointment indicating that the Tax Practitioner is mandated by the Trust to do the Registration application. 7 Copy of the Identity Document of the Tax Practitioner. 8 Proof of a business address of the Trust. 9 Proof of residential address of the Representative Taxpayer. 10 Proof of residential address of the Tax Practitioner. | 1 Copy of Registration Certificate. 2 Copy of Signed Constitution. 3 Copy of Founding Statement. 4 Copy of one of the following documents of the trustee who will act as the Main trustee and be registered as the Representative taxpayer at SARS (also known as the Registered Representative): 4.1 SA Valid Identity Document, or 4.2 SA Valid Driving License, or 4.3 SA Temporary Identity Document. 5 Trust resolution stipulating / confirming the appointment of the “Representative Taxpayer (e.g. Main trustee)” of the Trust. 6 Proof of a business address of a Trust. 7 Proof of residential address of the Representative Taxpayer. | 1 Copy of Registration Certificate. 2 Copy of signed Constitution. 3 Copy of Founding Statement. 4 Copy of one of the following documents of the trustee who will act as the Main trustee and be registered as the Representative taxpayer at SARS (also known as the Registered Representative): 4.1 SA Valid Identity Document, or 4.2 SA Valid Driving License, or 4.3 SA Temporary Identity Document. 5 Trust resolution stipulating/ confirming the appointment of the “Representative Taxpayer (e.g. Main trustee)” of the Trust. 6 Power of Attorney or Letter of Appointment indicating that you received the once-off mandate by the Trust to do the Registration application. 7 Copy of the Identity Document of the person who received the once-off mandate by the Trust to do the Registration application. 8 Proof of the business address of the Trust. 9 Proof of residential address of the Representative Taxpayer. 10 Proof of residential address of the person who received the once-off mandate by the Trust to do the Registration application. |
Special Trust Type – A (Inter vivos)
Tax Practitioner | Registered Representative i.e. main trustee | Once off mandate |
1 Copy of the Letters of Authority (Issued by the Master of the High Court). 2 Copy of the Trust Deed or Deed(s) of Amendment. 3 Copy of one of the following documents of the trustee who will act as the Main trustee and be registered as the Representative taxpayer at SARS (also known as the Registered Representative): 3.1 SA Valid Identity Document; 3.2 SA Valid Driving License; or 3.3 SA Temporary Identity Document. 4 Trustees resolution stipulating/confirming the appointment of the “Representative Taxpayer (e.g. Main trustee)” of the Trust. 5 Power of Attorney or Letter of Appointment indicating that the Tax Practitioner is mandated by the Trust to do the Registration application. 6 Copy of the Identity Document of the Tax Practitioner. 7 Proof of the business address of the Trust. 8 Proof of residential address of the Representative Taxpayer. 9 Proof of residential address of the Tax Practitioner. 10 Beneficiary details (copy of Identity Document). 11 Confirmation of Disability Diagnosis (ITR-DD) form. 12 Medical report from a medical practitioner or medical institution confirming the nature of the disability of the beneficiary of the special Trust and | 1 Copy of the Letters of Authority (Issued by the Master of the High Court). 2 Copy of the Trust Deed or Deed(s) of Amendment. 3 Copy of one of the following documents of the trustee who will act as the Main trustee and be registered as the Representative taxpayer at SARS (also known as the Registered Representative): 3.1 SA Valid Identity Document; 3.2 SA Valid Driving License; or 3.3 SA Temporary Identity Document. 4 Trustees resolution stipulating/confirming the appointment of the “Representative Taxpayer (e.g. Main trustee)” of the Trust. 5 Proof of the business address of the Trust. 6 Proof of residential address of the Representative Taxpayer. 7 Beneficiary details (copy of Identity Document) 8 Confirmation of Disability Diagnosis (ITR-DD) form. 9 Medical report from a medical practitioner or medical institution confirming the nature of the disability of the beneficiary of the special Trust and that the disability incapacitates the beneficiary from earning sufficient income for that person’s maintenance or from managing that person’s own financial affairs. | 1 Copy of the Letters of Authority (Issued by the Master of the High Court). 2 Copy of the Trust Deed or Deed(s) of Amendment. 3 Copy of one of the following documents of the trustee who will act as the Main trustee and be registered as the Representative taxpayer at SARS (also known as the Registered Representative): 3.1 SA Valid Identity Document; 3.2 SA Valid Driving License; or 3.3 SA Temporary Identity Document. 4 Trustees resolution stipulating/confirming the appointment of the “Representative Taxpayer (e.g. Main trustee)” of the Trust. 5 Power of Attorney or Letter of Appointment indicating that you received the once-off mandate by the Trust to do the Registration application. 6 Copy of the Identity Document of the person who received the once-off mandate by the Trust to do the Registration application. 7 Proof of the business address of the Trust. 8 Proof of residential address of the Representative Taxpayer. 9 Proof of residential address of the person who received the once-off mandate by the Trust to do the Registration application. 10 Beneficiary details (copy of Identity Document). 11 Confirmation of Disability Diagnosis (ITR-DD) form. 12 Medical report from a medical practitioner or medical institution confirming the nature of the disability of the beneficiary of the special Trust and that the disability incapacitates the beneficiary from earning sufficient income for that person’s maintenance or from managing that person’s own financial affairs. |
Special Trust – Type A (Testamentary/Will/Mortis Causa)
Tax Practitioner | Registered Representative i.e. main trustee | Once off mandate |
1 Copy of the Letters of Authority (Issued by the Master of the high Court). 2 Copy of a Final Last Will and Testament. 3 Copy of one of the following documents of the trustee who will act as the Main trustee and be registered as the Representative taxpayer at SARS (also known as the Registered Representative): 3.1 SA Valid Identity Document; 3.2 SA Valid Driving License; or 3.3 SA Temporary Identity Document. 4 Trustees resolution stipulating/confirming the appointment of the “Representative Taxpayer (e.g. Main trustee)” of the Trust. 5 Power of Attorney or Letter of Appointment indicating that the Tax Practitioner is mandated by the Trust to do the Registration application. 6 Copy of the Identity Document of the Tax Practitioner. 7 Proof of the business address of the Trust. 8 Proof of residential address of the Representative Taxpayer. 9 Proof of residential address of the Tax Practitioner. 10 Beneficiary details (copy of Identity Document). 11 Confirmation of Disability Diagnosis (ITR-DD) form. 12 Medical report from a medical practitioner or medical institution confirming the nature of the disability of the beneficiary of the special Trust and that the disability incapacitates the beneficiary from earning sufficient income for that person’s maintenance or from managing that person’s own financial affairs. | 1 Copy of the Letters of Authority (Issued by the Master of the High Court). 2 Copy of a Final Last Will and Testament. 3 Copy of one of the following documents of the trustee who will act as the Main trustee and be registered as the Representative taxpayer at SARS (also known as the Registered Representative): 3.1 SA Valid Identity Document; 3.2 SA Valid Driving License; or 3.3 SA Temporary Identity Document. 4 Trustees resolution stipulating/confirming the appointment of the “Representative Taxpayer (e.g. Main trustee)” of the Trust. 5 Proof of the business address of a Trust. 6 Proof of residential address of the Representative Taxpayer. 7 Beneficiary details (copy of Identity Document). 8 Confirmation of Disability Diagnosis (ITR-DD) form. 9 Medical report from a medical practitioner or medical institution confirming the nature of the disability of the beneficiary of the special Trust and that the disability incapacitates the beneficiary from earning sufficient income for that person’s maintenance or from managing that person’s own financial affairs. | 1 Copy of the Letters of Authority (Issued by the Master of the high Court). 2 Copy of a Final Last Will and Testament. 3 Copy of one of the following documents of the trustee who will act as the Main trustee and be registered as the Representative taxpayer at SARS (also known as the Registered Representative): 3.1 SA Valid Identity Document; 3.2 SA Valid Driving License; or 3.3 SA Temporary Identity Document. 4 Trustees resolution stipulating/confirming the appointment of the “Representative Taxpayer (e.g. Main Trustee)” of the Trust. 5 Power of Attorney or Letter of Appointment indicating that you received the once-off mandate by the Trust to do the Registration application. 6 Copy of the Identity Document of the person who received the once-off mandate by the Trust to do the Registration application. 7 Proof of the business address of the Trust. 8 Proof of residential address of the Representative Taxpayer. 9 Proof of residential address of the person who received the once-off mandate by the Trust to do the Registration application. 10 Beneficiary details (copy of Identity Document). 11 Confirmation of Disability Diagnosis (ITR-DD) form. 12 Medical report from a medical practitioner or medical institution confirming the nature of the disability of the beneficiary of the special Trust and that the disability incapacitates the beneficiary from earning sufficient income for that person’s maintenance or from managing that person’s own financial affairs. |
Special Trust – Type B (Testamentary/Will/Mortis Causa)
Tax Practitioner | Registered Representative i.e. main trustee | Once off mandate |
1 Copy of the Letters of Authority (Issued by the Master of the high Court). 2 Copy of a Final Last Will and Testament. 3 Copy of one of the following documents of the trustee who will act as the Main trustee and be registered as the Representative taxpayer at SARS (also known as the Registered Representative): 3.1 SA Valid Identity Document; 3.2 SA Valid Driving License; or 3.3 SA Temporary Identity Document. 4 Trustees resolution stipulating/confirming the appointment of the “Representative Taxpayer (e.g. Main trustee)” of the Trust. 5 Power of Attorney or Letter of Appointment indicating that the Tax Practitioner is mandated by the Trust to do the Registration application. 6 Copy of the Identity Document of the Tax Practitioner. 7 Proof of the business address of the Trust. 8 Proof of residential address of the Representative Taxpayer. 9 Proof of residential address of the Tax Practitioner. 10 Beneficiary details (copy of Identity Document). 11 Identity Document / birth certificate of the youngest beneficiary. 12 Confirmation of the beneficiary’s/ries’ relationship to the deceased person. | 1 Copy of the Letters of Authority (Issued by the Master of the high Court). 2 Copy of a Final Last Will and Testament. 3 Copy of one of the following documents of the trustee who will act as the Main trustee and be registered as the Representative taxpayer at SARS (also known as the Registered Representative): 3.1 SA Valid Identity Document; 3.2 SA Valid Driving License; or 3.3 SA Temporary Identity Document. 4 Trustees resolution stipulating/confirming the appointment of the “Representative Taxpayer (e.g. Main trustee)” of the Trust. 5 Proof of the business address of the Trust. 6 Proof of residential address of the Representative Taxpayer. 7 Beneficiary details (copy of Identity Document). 8 Identity Document / birth certificate of the youngest beneficiary. 9 Confirmation of the beneficiary’s/ries’ relationship to the deceased person. | 1 Copy of the Letters of Authority (Issued by the Master of the high Court). 2 Copy of a Final Last Will and Testament. 3 Copy of one of the following documents of the trustee who will act as the Main trustee and be registered as the Representative taxpayer at SARS (also known as the Registered Representative): 3.1 SA Valid Identity Document; 3.2 SA Valid Driving License; or 3.3 SA Temporary Identity Document. 4 Trustees resolution stipulating/confirming the appointment of the “Representative Taxpayer (e.g. Main trustee)” of the Trust. 5 Power of Attorney or Letter of Appointment indicating that you received the once-off mandate by the Trust to do the Registration application. 6 Copy of the Identity Document of the person who received the once-off mandate by the Trust to do the Registration application. 7 Proof of the business address of the Trust. 8 Proof of residential address of the Representative Taxpayer. 9 Proof of residential address of the person who received the once-off mandate by the Trust to do the Registration application. 10 Beneficiary details (copy of Identity Document). 11 Identity Document / birth certificate of the youngest beneficiary. 12 Confirmation of the beneficiary’s/ries’ relationship to the deceased person. |
