For beneficiary taxpayers, whether individuals, companies, or Trusts, the income tax reference number is mandatory if they are South African residents. If they are not South African residents, the income tax reference number is optional.
In exceptional cases where an individual has a South African identity number but has not registered for tax (e.g., a minor who does not earn taxable income), the identity number must be captured, and the taxpayer reference number can be filled with zeros (‘0000000000’). For non-resident beneficiaries, a passport number must be entered, and the taxpayer reference number can also be filled with zeros.
