Trust Filing Season 2022
The 2022 Trust Filing Season commenced on 1 July 2022 and ends on 23 November 2022 for trusts not registered for provisional tax, and 23 January 2023 for trusts registered for provisional tax
SARS has announced that the 2022 Trust Tax Filing Season commenced on 1 July this year.
Filing dates are as follows:
- 1 July to 23 November 2022 for Non-Provisional Taxpayers
- 1 July 2022 to 23 January 2023 for Provisional Taxpayers
The representative taxpayer (the trustee(s) of a Trust) or the appointed tax practitioner must file an income tax return for the Trust on an annual basis and during the Trust return filing period to avoid penalties and interest.
Trusts are advised to use eFiling to submit the return quickly and conveniently.
The following guides are available to assist:
- Step-by-Step Guide to complete your Trust return via eFiling
- Comprehensive Guide to the Income Tax return for Trusts
- Guide for Venture Capital Companies
Example of the ITR12T:
Additional details about the 2022 Trust Tax Filing Season can be found here.
08/07/2022