SARS Puts Trustees Under the Spotlight As 2026 Trust Tax Filing Season Opens
- SARS officially launched the 2026 Trust tax filing season, setting a deadline of 22 January 2027 for submission
- Trustees face intensified scrutiny over nil returns, assessed losses, and accurate disclosure of assets and income
- SARS warned that trustees carry exclusive legal responsibility for compliance, even when a tax practitioner is appointed
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The South African Revenue Service has opened the 2026 Trust tax filing season, giving trustees until 22 January 2027 to submit their returns. SARS made clear from the outset that compliance will be closely monitored this year, with particular attention paid to nil returns, assessed losses, and the accuracy of income and asset disclosures.
The Trust filing window opened on 19 September 2026 and runs to 22 January 2027. Trustees of all qualifying trusts are required to submit the Income Tax Return for Trusts, known as the ITR12T. Passive trusts are not exempt. Even where a trust generates little or no activity, trustees must still declare all assets, liabilities, income, and expenses.
How trustees can file their returns
SARS has made two filing options available. Trustees can submit returns digitally through the SARS eFiling platform or visit a SARS branch by appointment. A simplified return has been made available specifically for passive entities.
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Trustees are also required to report any changes to a trust's registered details, including new trustee appointments, updated contact information, or a change in physical address, within 21 business days of the change occurring.
What has changed on the ITR12T this year
SARS has updated the ITR12T form for 2026. The return now comes pre-populated with income, vested distributions, and certain expenses drawn from IT3(t) third-party data. Beneficiary schedules will also be filled in automatically, reducing the administrative burden on trustees during submission.
New mandatory fields have been added to the form, including contact details for tax practitioners and enhanced disclosures relating to beneficial ownership.
One of the most significant reminders SARS issued concerns legal liability. Under the Trust Property Control Act, trustees bear exclusive responsibility for ensuring a trust meets its tax obligations. Delegating the filing process to a tax practitioner does not transfer that responsibility. If something goes wrong, SARS will hold the trustees accountable.
For context, the broader 2026 SARS filing season opened on 1 July 2026 for auto-assessments, with non-provisional individuals filing from 13 July to 23 October 2026, and provisional taxpayers filing from 13 July 2026 through to 22 January 2027.
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More on SARS and tax in South Africa
- Briefly News recently reported on how SARS flagged a woman's refiled returns and how a financial advisor warned that its AI is getting sharper at catching fraudulent claims.
- SARS admitted that a payment demand sent to a taxpayer was an administrative error, and the amount it demanded was tiny.
- Pearl Thusi pushed back on a reported SARS tax demand, calling the figure misleading while she engages with the revenue service.
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Source: Briefly News
