15 December 2025 – The South African Revenue Service (SARS) reminds all trustees and provisional taxpayers that the deadline for submitting both ITR12T trust and provisional tax returns is 19 January 2026.
This reminder aligns with SARS’ strategic intent to improve compliance across all taxpayer segments and protect the country’s fiscus. This week, SARS reiterated the importance of voluntary compliance in maintaining trust in the country’s tax system.
SARS encourages trustees to gather all supporting documents, verify beneficiary information, and use SARS eFiling tools or online guides. This approach aims to make the process straightforward and instill confidence in submitting accurate returns.
SARS is committed to safeguarding taxpayer information and offers support for updating banking details. Trustees who need to verify changes in person can visit a SARS branch, ensuring they feel supported throughout the process.
Trusts with fewer than 10 beneficiaries that are not registered for eFiling can submit returns at a SARS branch. Trustees can also book an appointment in advance via SARS contact channels and prepare all required documents, such as trust deeds and beneficiary lists, to ensure a smooth submission process.
Trustees are reminded that compliance is mandatory, and non-compliance can result in fines and penalties.
For further information, contact: SARS Media Desk at [email protected].