SARS Tax Compliance Corner — September 2026
Key Tax Deadlines and Filing Reminders
September is an important month on the SARS tax-compliance calendar. Whether you are an employer, trustee, or taxpayer, now is the time to meet your tax obligations. Take action now and avoid missed deadlines, administrative penalties, interest, and unnecessary delays.
- Employer Interim Reconciliation Season Begins 21 September 2026
- Trust Filing Season Opens 19 September 2026
- Where Do Trustees Submit Their Returns (ITR12T)?
- IT3(t) Third-Party Data Return
- Non-Provisional Individual Taxpayers (ITR12)
Employer Interim Reconciliation Season Begins 21 September 2026
September marks the start of the Employer Interim Reconciliation (EMP501) period, during which employers reconcile payroll information for the period 1 March 2026 to 31 August 2026.
Employers are required to submit an EMP501 Interim Reconciliation Declaration, together with accurate IRP5/IT3(a) certificates reflecting employees’ earnings and deductions.
Employers must ensure that:
- All EMP201 declarations reconcile correctly.
- PAYE, UIF, SDL, and ETI values are accurate.
- Employee tax certificates are complete and error-free.
- Employees have valid Income Tax Reference Numbers before submission.
Accurate employer reconciliations help SARS to pre-populate taxpayer returns and reduce errors during Filing Season. Late or incorrect submissions may result in penalties and additional administrative processes.
Note: Employers must not distribute IRP5/IT3(a) certificates during the Employer Interim Reconciliation period because these certificates are intended primarily for the employers’ reconciliation with SARS. These certificates do not represent the employees’ final tax position for the year unless the employee passed away.
For more information, go to: Pay As You Earn.
Trust Filing Season 2026 Opens 19 September 2026
Trust filing season is open from 19 September 2026 to 22 January 2027 for both provisional and non-provisional taxpayers. Trustees and administrators should finalise and upload all required documents and submissions by 22 January 2027.
Required documents for trusts:
Documents | Details |
Trust instrument | Latest deed or will |
Certain transactions and financial flows | Income sources, distribution of income, and proof of any tax credits |
Financial information | Financial Statements/Annual Administration Accounts |
Parties connected to a trust | Beneficial-ownership document, including details for each listed entity |
Other documents | Letters of Authority, minutes, and resolutions of trustee meetings |
Foreign trust documents, if applicable | Controlled Foreign Company (IT10) |
Mining document if applicable | Mining Schedule A and B |
For more information, go to: Trusts and Completing the ITR12T.
Where Do Trustees Submit Trust Returns (ITR12T)?
Submission options:
- Trusts with 10+ beneficiaries: Must submit their returns via eFiling.
- Trusts with 1–10 beneficiaries: SARS eFiling (recommended) or assistance at a SARS branch by appointment.
Note: SARS does not accept trust returns submitted by post.
Trustees should submit the Trust Income Tax Return (ITR12T) via SARS eFiling, which allows for convenient submission at any time and from any location. Before submitting, the trustee must be registered as the representative taxpayer (main trustee) on the trust’s tax profile.
How to access the ITR12T return on eFiling:
- Log in to SARS eFiling.
- Navigate to Returns → Returns Issued → Income Tax (ITR12T).
- Complete the return.
- Select Submit to SARS to finalise your submission.
Late submissions may lead to administrative penalties, interest charges, and additional procedural steps.
For more information, go to: Completing the ITR12T
Scam Alert — “Tax Return Notification”
A new scam wave is circulating via SMS and email, telling recipients they are owed a refund and directing them to a fraudulent website to claim it.
If you receive such an email, please delete and block it. If in doubt, email the SARS IT Security team at [email protected] or visit the Scams & Phishing webpage to see the latest scam examples.
IT3(t) Third-Party Data Return
Trust taxpayers must note that the IT3(t) third-party data return is due for submission by 30 September 2026, for the 2026 year of assessment. The IT3(t) third-party data return must be submitted by the representative taxpayers of trusts. The purpose of the IT3(t) return is for the representative taxpayers of a trust to provide details of amounts vested in beneficiaries for a specific year of assessment. The IT3(t) return is used to populate beneficiaries’ tax returns with the amounts vested to those beneficiaries by the trust.
Note: Beneficiaries who received income from a trust must declare it on their individual income tax returns.
For more information, go to: Third-Party Data and IT3 Data Submission.
Non-Provisional Individual Taxpayers (ITR12)
If you were not auto-assessed and still need to file, submit your ITR12 Income Tax Return by 23 October 2026. Avoid last-minute stress, penalties, and delays by filing early through SARS eFiling or the SARS MobiApp.
If you need help, use our user-friendly online service channels by visiting the Filing Season page on the SARS website and SARS TV on YouTube for how-to videos.
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