1 July 2022 – The filing periods for Trusts are as follows:
- Trusts that are not registered for Provisional Tax runs from 1 July 2022 to 23 November 2022; and
- Trusts that are registered for Provisional Tax starts from 1 July 2022 to 23 January 2023.
The representative taxpayer (the trustee(s) of a Trust) or the appointed tax practitioner must file an income tax return for the Trust on an annual basis and during the Trust return filing period to avoid penalties and interest Use eFiling to submit the Trust return quickly and conveniently.
- Step-by-Step Guide to complete your Trust return via eFiling
- Comprehensive Guide to the Income Tax return for Trusts
- Guide for Venture Capital Companies
For the form and system changes, see the Trust Filing Season 2022 changes webpage.
Example of the ITR12T: