SARS Urges Trustees to File Trust and Provisional Returns by 19 January 2026

SARS is calling on all trustees and provisional taxpayers to ensure that ITR12T trust returns and provisional tax returns are submitted by 19 January 2026.

The South African Revenue Service (SARS) has reiterated the importance of voluntary compliance among trustees, emphasising that meeting tax obligations is essential to maintaining trust and integrity in the country’s tax system. SARS is calling on all trustees and provisional taxpayers to ensure that ITR12T trust returns and provisional tax returns are submitted by 19 January 2026.

In its statement, SARS noted that the reminder forms part of its broader strategic priority to improve tax compliance across all taxpayer categories and to safeguard the national fiscus. The revenue authority encouraged trustees to gather all supporting documents early, verify beneficiary information, and make full use of SARS eFiling tools, guides, and online resources to ensure accurate and efficient submissions.

SARS reaffirmed its commitment to protecting taxpayer information and providing assistance throughout the filing process. Trustees who need to update or verify banking details may visit a SARS branch in person, where staff will assist them in completing the necessary procedures securely.

Trusts with fewer than 10 beneficiaries and not registered for eFiling may submit their returns directly at a SARS branch. Trustees can schedule an appointment in advance through SARS contact channels and are advised to bring all required documents—including trust deeds, beneficiary lists, and relevant financial records—to ensure a smooth and timely submission process.

SARS also emphasised that compliance is not optional. Trustees who fail to submit their trust or provisional returns by the deadline may face penalties, fines, and other enforcement actions.

The revenue service urged trustees to adopt a proactive approach to tax obligations, noting that voluntary compliance strengthens taxpayer confidence and contributes to the effective functioning of South Africa’s fiscal system.