Global Daily Tax News, South Africa To Begin Accepting Trusts Tax Returns, (Sep 12, 2025)
The South African Revenue Service has announced that tax filing season for trusts will begin on September 20, 2025.
The Income Tax Returns for Trusts (ITR12T) must be filed through eFiling by January 19, 2026.
IT3(t) – returns for trusts which declare amounts vested to beneficiaries' income – are due by September 30, 2025.
SARS highlighted that, prior to filing, trustees or tax practitioners must register all trusts – resident and non-resident – for Income Tax, whether active or passive. This can be achieved by submitting the trust registration form and supporting documents through the SARS Online Query System (SOQS).