FAQ: What supporting documents must I submit to report a new Estate Case?

In order to report a new Estate Case to SARS, it is important that you submit the correct Supporting Documentation:

An image of yourself holding your proof of identity. It is important that your face and proof of identity are clearly visible in the same picture.
Please submit as many of the supporting documents that you have available of those listed below:

Deceased

Copy of the death notice of the deceased (J294) issued by the Master’s Office or the death certificate;
Copy of Acceptance of trust as Executor (Form J190) or Copy of the Letter of Executorship (J238);
Copy of the undertaking and acceptance of the Master’s directions (Form J155) or Copy of the Letter of Authority (J170) (in cases where the estate is less than R250 000);
Copy of the Inventory (Form J243);
Copy of the last will and testament;
Certified copy of the ID of the deceased person and the executor;
The name, physical address, email address and telephone number of the executor and his or her agent;
In the case of an agent, a Power of attorney and certified ID copy of the appointed person;
Copy of signed final Liquidation and Distribution accounts when they become available (if applicable);
The Estate Duty Return (REV267 form).

Insolvent

Final court order of liquidation or sequestration (Provisional court order to be provided if final court order is not available)
Certificate of Appointment of the liquidator or trustee (J327);
Certified copy of the ID of the trustee;
The name, address, email address and telephone number of the representative taxpayer or his or her agent;
In the case of an agent, a Power of attorney and certified ID copy of the appointed person;
First meeting creditors’ report;
Second meeting creditors’ report;
Copy of signed final Liquidation and Distribution accounts when they become available (if applicable).

Liquidations

Final court order of liquidation or sequestration (Provisional court order to be provided if final court order is not available);
Certificate of Appointment of the liquidator(s) (J327);
Proof of identification of the liquidator(s) and/or the agent (if applicable);
Where an agent is appointed to act on behalf of the liquidator, a Power of Attorney is required; and
The name, address, email address and telephone number of the representative taxpayer (the liquidator(s)) and his or her agent.