SARS is making improvements to its systems and processes for the filing of income tax returns for Trusts (ITR12T). These changes, effective from 23 June 2023, aim to provide taxpayers with clarity and certainty in meeting their tax obligations. Trustees of all Trusts will be required to submit a Trust return, as mandated by the annual notice issued by the Commissioner. The changes include additional questions in the Income Tax Return Wizard on eFiling and the introduction of mandatory supporting documents to be submitted with the return. These updates will make it easier for taxpayers to comply with their filing requirements and fulfil their tax obligations.

See the full notice here.