May 2026
Trust Admin Penalties Raised
Employer filing deadline – 31 May 2026
Trust Admin Penalties Raised
Trusts are now subject to administrative penalties for non-compliance
Trusts have an obligation to file income tax returns and pay their taxes annually. SARS would like to thank all trustees who have diligently complied with these requirements, demonstrating their commitment to responsible governance and compliance. Your efforts help maintain the integrity of our tax system and support public services.
SARS has noted instances where certain trusts have failed to meet their tax obligations, either by not submitting annual returns or neglecting to subsequently pay the assessed income tax. Not submitting an annual return will now expose these trusts to administrative penalties, these penalties are intended to encourage compliance and are applied consistently. Not submitting an annual income tax return undermines the principles of fair taxation and effective governance.
From 4 May 2026, SARS has issued penalty notices (AP34) for trusts that have not submitted their income tax returns (ITR12T) for the 2024 and 2025 year of assessment.
A public notice was Gazetted during March 2026 to formally confirm the imposition of administrative penalties for trusts. SARS strongly encourages all trusts with outstanding income tax returns to submit these urgently using SARS eFiling. Timely submission will help avoid administrative penalties and ensure compliance with the latest requirements.
Taxpayers can request remission if they disagree with the penalty.
For more details, see the Guide to submit a dispute via eFiling.
Employer filing deadline - 31 May 2026
SARS thanks all employers who have submitted their annual reconciliation declaration (EMP501) and the IRP5/IT3(a) certificates for the period of 1 March 2025 to 28 February 2026. For those who have not yet filed, please ensure you do so before the deadline of 31 May 2026 to avoid penalties.
Submission channels:
- SARS eFiling or e@syFile™ Employer: For employers with 50 employees or fewer
- e@syFile™ Employer: For employers with more than 50 employees
Note: Your EMP501 submission must contain valid Income Tax Reference Numbers for all employees. Submissions with missing or invalid entries will be rejected, which can lead to delays or non-compliance. To comply with this requirement, employers must:
- Include Income Tax Reference Numbers on IRP5 certificates for all employees who must register for tax in terms of section 67 of the Income Tax Act.
- Verify and register employee details, where required, before submission.
If you need help
For help filing your EMP501, refer to the SARS Employer Filing Season 2026 Webinar held on 23 April 2026. It covers recent updates and shows employers how to submit EMP501 returns using e@syFile™ or eFiling.
In addition to the webinar, SARS has a comprehensive list of FAQs to address a wide range of concerns, from technical issues on eFiling to guidance on submitting IRP5/IT3(a) certificates correctly. These resources are designed to help you resolve any difficulties and clarify the steps required for compliance.
File before 31 May 2026 to avoid penalties and keep your employees’ tax records accurate. Submitting your EMP501 on time ensures smooth processing of their income tax returns.
# Your Tax Matters
For further guidance and updates, refer to Pay As You Earn or e@syFile™.
