Registering a trust return through eFiling

In South Africa, trustees can register their trust return through eFiling by using the SARS eFiling system. This is a free, electronic service that allows individual taxpayers and businesses to submit tax returns and make payments in an online environment from their home or office. Once registered, users of the eFiling system can submit returns, view their tax status, and make SARS electronically 24 hours a day.

There are several benefits of using the eFiling system, including the following:

  • eFilers are given more time to make their submissions. Tax representatives can save the ITR12T (income tax return for trusts) form and submit it later, which allows for more time to review the information to be submitted to SARS.
  • eFilers can use the tax calculator function to receive a pre-assessment of their ITR12T submission before an original assessment is done.
  • eFilers have a full history of all submissions, payments, and electronic correspondence available just a click away. The system allows a tax representative to view the history of submissions made of the ITR12T form on the system for their convenience.

To access eFiling, you must be registered as a tax representative / tax practitioner and responsible for the submission of a specified trust on the system.

To register for eFiling, use the website, and find the icon, “REGISTER”. Selecting this icon will take you to the steps to help you complete the registration process. Further information regarding online registration can be found at “How to register, manage users and change user password on eFiling”, which is available on the SARS website,

Once you have successfully registered for the use of eFiling, you must login to your eFiling profile and register the trust. This must be done before you can make an ITR12T form submission. To register, complete the following steps:

  1. Login on eFiling
  2. Select “Organisations” from the menu options and click on “Register New” from the left menu options.
  3. You will be presented with a form that you must complete in order to continue with the registration. The form requires you to enter details regarding the type of taxpayer you are adding (in this instance: “trust”), as well as the deed number and name of the trust. There is also personal and bank information to fill in.
  4. You will then have to add the taxpayer to a group. Once you have selected the relevant answer, click “Continue”. Your trust should now be registered.

The above information was obtained via the official SARS website. To read up on how to activate your registered trust, as well as further information regarding eFiling, click on the following link:

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