Help-you-eFile (HYEF) platform was decommissioned
The Help-You-eFile (HYeF) platform, introduced to assist taxpayers with completing their tax returns, was decommissioned on 11 April 2025. With ongoing system enhancements such as return simplification, pre-population, and auto assessments, its usage had significantly declined. SARS continues to enhance digital taxpayer support through: eFiling SARS Online Query System (SOQS) WhatsApp & SMS USSD functionality […]
How can I calculate customs code check digit?
Traders/Importers/Exporters who followed the Registration, Licensing and Accreditation (RLA) process successfully are allocated a Customs & Excise code. For Customs, it is also known as a Customs Client Number or Importers code or Exporters code. The Customs codes are confidential and allocated to the clients that apply with strict provisions not to share. The algorithm […]
FAQ: How does the Medical aid data reporting work?
See our information pack on the Medical Schemes Third Party Data and medical aid data report.
FAQ: How to submit the Third-Party Data Return (IT3t) for Trusts?
To see what must be submitted for trusts, watch our easy tutorial video on Third-Party Data return (IT3(t)) for Trusts explained.
Has SARS considered exempting PBOs from the IT3(t) data submission event?
In considering this request, the Inter Departmental Committee on Beneficial Ownership and Transparency (IDC-BOT) indicated that all Trusts that are formed in terms of the requirements of the Trust Property Control Act, and thus meets the criteria (definition) of a Trust, will be subject to the Beneficial Ownership (BO) requirements in this Act. Although SARS […]
Where representative taxpayers of Trusts have experienced problems in submitting the IT3(t), will SARS be penalising these Trusts for late filing?
The imposition of Admin Penalties will be preceded by a consultative process with all relevant stakeholders. In this regard, SARS will communicate with and engage stakeholders on the imposition of Admin Penalties for the non-submission of the ITR12T as well as the IT3(t). Note, that for the 2024 year of assessment, no Admin penalties will […]
Do I need to submit a return if my Trust made no distributions during the year of assessment (YOA)? Further, if a NIL return will be required from 2025 – will the notice to submit third party returns incorporate this requirement?
R0 returns are not required for the IT3(t) submissions for the 2024 year of assessment. It is currently envisaged that, for the 2025 year of assessment, SARS may require R0 vestings to be reported on. However, the final decision on the requirement to submit, will be published in the third-party annual notice.
Due to delays experienced by Trusts who are deregistering at the Masters office, deregistration at SARS is prevented. Further distributions of income will not be possible at this point. Can these Trusts be excluded from the IT3(t) SARS submission event?
SARS is aware of the delays being experienced at certain offices of the Master of the High Court (MOHC). For the 2024 year of assessment, SARS will not issue penalties for the late- or non-submission of an IT3(t) return. These Trusts will thus not be prejudiced during the final deregistration process at SARS, provided that […]
Where the Beneficial Ownership section of the Trust tax return (ITR12T) requires Employee Share Incentive Schemes to participate, is it possible to consider exempting these Trusts in a similar way to that in which the Collective Investment Schemes were excluded?
In considering this request, the Interdepartmental Committee on Beneficial Ownership and Transparency (IDC-BOT) indicated that all Trusts that are formed in terms of the requirements of the Trust Property Control Act, and thus meets the criteria (definition) of a Trust, will be subject to the Beneficial Ownership (BO) requirements in this Act. Although SARS is […]
Is there a recommended treatment for Trusts whose distribution to a beneficiary constitutes charitable activities where the beneficiary/ies cannot be identified e.g. charitable activity extending to disaster relief and the purchase of emergency supplies?
And where: The recipient of the emergency supplies is not able to supply an ID number and/or address when they receive the emergency supplies OR At the point of distribution to record demographic details before handing out the emergency supplies would be an inhumane course of action OR Contacting the beneficiary after they receive the […]
