18 February 2025 – SARS is modernising the Trust suspension of payment (SOP) process from manual to digital on eFiling, making it easier and more efficient for Trusts and their representatives to manage their tax obligations. This change aligns with our commitment to provide modern, digital services that simplify compliance. Taxpayers and tax practitioners are able to submit requests for SOP on Section 95(1)(c) and disputed Trust debt, from 17 February 2025 onwards.
For more information see the Guide to submit a dispute via eFiling.
