FAQ: When must an income tax reference number be filled in on the Income Tax Return for Trusts (ITR12T) for a beneficiary?

Where the taxpayer is an individual, the income tax reference number is mandatory if the individual has a SA ID number. In exceptional cases where the individual has a SA ID number, but has not registered for tax (e.g. minor child), the taxpayer reference number can be completed with zero’s (‘0000000000’). The income tax reference number is optional if the individual has entered a Passport number.
Where the taxpayer is a company/Trust, the income tax reference number is mandatory if the company/Trust is a SA resident. If the company/Trust is not a SA resident, the income tax reference number is optional.