Trusts

What’s New?

  • 7 April 2026 – Stakeholder communique: Implementation Date of Administrative Non-Compliance Penalties for Late- or Non-Submission of ITR12T Income Tax Returns for Trusts

    Following the stakeholder letter issued on 9 February 2026, the South African Revenue Service (SARS) wishes to update stakeholders on the imposition of non-compliance administrative penalties (admin penalties) for trusts. Feedback received during the public consultation process indicated that, owing to the complexity of trust tax compliance obligations and the related administration, trustees required additional time to regularise their tax affairs. The Commissioner for SARS approved this request, and an additional two months were approved to enable trustees to regularise these matters.

    The imposition of the first admin penalties for tax non-compliance by trusts has been deferred to 4 May 2026, being the first business day of May. Accordingly, no admin penalties will be imposed prior to this date.

    This deferral provides additional time for trustees and their representatives to regularise the required tax affairs, including to submit all outstanding tax returns and to update any other details where applicable.

    Trust Deregistration Process

    If a trust was deregistered with its regulatory authority or no longer meets the requirements to remain registered (non-resident trusts only), a formal deregistration process with SARS must be initiated. These trusts must finalise all outstanding tax obligations before requesting deregistration from income tax.

    The deregistration process includes:

    1. Submitting all outstanding tax returns;
    2. Settling any outstanding tax liabilities; and thereafter
    3. Providing supporting documentation confirming the termination of the trust.

    How can a trust taxpayer request income tax deregistration?

      • At a branch: make an appointment through the online booking system on the SARS website to visit a SARS branch.
      • Via e-mail: email [email protected].
  • Conclusion

    SARS encourages stakeholders to resolve all outstanding trust tax compliance matters and to submit deregistration requests on time and in accordance with the prescribed requirements.

    Failure to submit tax returns timeously and to deregister trusts for income tax may result in outstanding tax compliance obligations and, once the deferral period has lapsed, the imposition of admin penalties in cases of continued non-compliance.

    If you need assistance with submitting returns/requests or have queries about your trust’s tax compliance status, please contact SARS through our official channels, visit our website, or seek advice from your tax representative or tax practitioner.

  • 2 April 2026 – Penalties are being implemented for the non-submission of Income Tax Returns by Trusts

    On 27 March 2026, a public notice was issued listing the non-submission of income tax returns by Trusts as an incidence of non-compliance subject to an administrative non-compliance penalty under section 211 of the Tax Administration Act, 2011 (TAA). Administrative penalties may be imposed on taxpayers who fail to comply with an obligation under a tax Act. The penalties are designed to encourage compliance, applied consistently, and may recur monthly until corrected.

    From 4 May 2026 SARS will issue a penalty assessment notice (AP34) to notify taxpayers of administrative non-compliance penalties that have been imposed for non-compliance with regard to outstanding trust income tax returns. The penalty assessment notice will reflect imposed penalties, outstanding income tax returns for which tax periods, and corrective measure to be followed to prevent recurring penalties. Taxpayers are also advised to submit a request for remission if they do not agree with the penalty imposition. This penalty will apply to trusts with outstanding income tax returns (ITR12T) for tax periods from 2024 onwards. For more information, see the updated Guide to submit a dispute via eFiling.

    Kindly note that the previous Guide called ‘How to dispute Administrative Penalties via eFiling’ has been incorporated into the above guide.

    Also see our step-by step video on How to file a Request for Remission for Trust on eFiling.

  • 9 February 2026 – Final demand issued for annual income tax returns for Trusts 

In an effort to increase the compliance levels of trusts, SARS has issued final demands to trusts who did not submit an annual tax return for the 2024 and 2025 years of assessment. In terms of section 210(2) of the Tax Administration Act, SARS will shortly issue the related public notice for the imposition of administrative non-compliance penalties for trusts.  It is important that those in receipt of such final demands as referred to above, take steps to correct the non-filing of the annual income tax returns within the period before the administrative penalties will be raised. SARS notes that, subsequent to the issuance of the final demand, several trusts have already taken steps towards improving their tax compliance. SARS supports and appreciates these efforts.

It is reiterated that all trusts, whether economically active or passive, are required to submit annual income tax returns in accordance with the requirements set out in the public notice. This obligation is an operation of law and is applicable to every registered resident trust (without exception) and certain qualifying non-resident trusts.

SARS emphasises that the responsibility for obtaining, maintaining, and updating accurate trust information rests exclusively with the trustees. This includes the initiation of de-registration processes for trusts that meet the applicable criteria. The trustees must undertake these actions for compliance with statutory requirements and adherence to proper governance practices. This will assist SARS to ensure that the trust tax register is up to date.

Trustees bear sole responsibility for ensuring that all trust information reflected on the SARS Registration, Amendments and Verification (RAV) system is up to date and properly maintained.

Stay compliant, avoid penalties and file now via eFiling!

  • 17 March 2025 – Appointment of a Corporate Entity as a trustee of a Trust and/or executor in a Deceased Estate 

The Public Officers and Representatives policy has been updated to allow the nominated new representative still to be authorised by the MoHC to carry out tax administrative duties on behalf of the Corporate Entity either as trustee or executor, pending the formal amendment of the LoA or LoE. The following conditions must be met:       

    1. Submission of the Power of Attorney (POA), Signed Board Resolution and Affidavit clearly indicating that the succeeding representative will represent the Corporate Entity as trustee or executor.
    2. An undertaking that the amended LoA or LoE will be submitted to SARS on receipt thereof from the MoHC.

You can also view the informative videos on Trusts below:

    1. Webinar on Compliance Requirements for Trusts 
    2. Third party data return for Trusts explained
    3. What is a passive Trust
    4. Trust and beneficial ownership

Managing Tax Compliance Matters

Trusts are included in the definition of a “person” in terms of the Income Tax Act, 1962 (ITA). Therefore, the representative taxpayer (trustee/s) must register all Trusts for income tax. 

The representative taxpayer (the trustee/s of a Trust) or the appointed tax practitioner MUST file an ITR12T every year in terms of the annual notice and during the Trust return-filing period. 

The filing period for Trusts, whether provisional or non-provisional, opens on 20 September 2025 and closes on 19 January 2026. In their Income Tax Returns, the beneficiaries and donors of a Trust (where deeming provisions apply) must declare their income that was vested in a beneficiary by the Trust during the year of assessment. 

From the 2023 year of assessment, all mandatory supporting documents must be uploaded and submitted with the Trust’s tax return. This includes the Trust instrument, Annual Financial Statements, and resolutions/minutes of trustee meetings. The requirements will vary according to the Trust type. (Use the drop-down menu on SARS eFiling to check the required supporting documents.) 

We Have Made It Easier for You 

    • The quick and convenient way to obtain and file an ITR12T is to register as an eFiler on SARS eFiling, request the return, and then customise it by completing the questions on the first page (wizard) of the return.
    • To register a new Trust for income tax and submit supporting documents, use our online platforms by accessing SARS Online Trust Registration.

Registering as a Trust

A Trust must register with SARS for the taxes that it may be liable for.  

To register a Trust with SARS, you may:

What is a Trust Return?

The Income Tax Return for Trusts is called the ITR12T. 

How will I get the ITR12T?

The form (ITR12T) will be available on eFiling or may be obtained at a SARS branch and captured by a SARS official on behalf of the representative taxpayer or Tax Practitioner of the Trust (see section on “How to submit the ITR12T”).  For more information on how to complete the ITR12T, click here.  

Top Tip: Asking for the ITR12T to be posted to you will no longer be an option and Trust returns received via post will be rejected. 

How to submit the ITR12T?

You can submit the ITR12T via the following channels:

  • eFiling: Taxpayers who have not yet registered for eFiling are encouraged to do so as this will enable them to complete and submit the return online in a secure environment.
  • SARS branch: If you are representing a Trust with ten or fewer beneficiaries you have the option to have the ITR12T return captured by an agent at the branch. Please print the return and complete all the required fields prior to visiting the branch. You can download the ITR12T return from eFiling. SARS branches will no longer print the ITR12T.

Any Trust that distributed / vested amounts to more than 10 beneficiaries during the year of assessment (“YOA”) must register and submit the ITR12T via eFiling

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