Important SARS e-filing deadline approaching for one group of South Africans

• South African trusts have until 22 January 2027 to submit their income tax returns to the South African Revenue Service (SARS).
• The 2026 trust filing season opened on 19 September 2026 and applies to both provisional and non-provisional trusts. Trustees and registered representatives must submit the Income Tax Return for Trusts (ITR12T) during this period.
• SARS is working to identify trusts that are required to register and bring them into the tax system, and failure to notify SARS of changes to a trust's registered information may constitute a criminal offence under section 234 of the Tax Administration Act.