8 December 2025 – To simplify compliance, reduce inaccurate declarations, and improve collection of tax revenue, there is a need to enhance the Transfer Duty Declaration (TDC01) on eFiling to address registration issues and ensure compliance during property transactions. These enhancements include, but are not limited to:
- The tax reference number will now be required for both sellers and purchasers. For Individuals, this will only apply to transactions above R2 million.
- Removal of Annual income field: The field will no longer be applicable or visible on the form.
- Inclusion of “Divorced” option under the Marital Status Field.
- Introduction of a new field titled “Not registered for income tax”: The field applies only to individuals who purchase property and will be a radio button. Once selected, a drop-down menu will need to be populated to select the reason.
- Enhanced validations will be introduced to reduce submission of inaccurate information to SARS.
See the updated Guide for more information – TD-AE-02-G02 – Guide for Transfer Duty via eFiling – External Guide.
Or see the Transfer Duty webpage.
