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SARS Trust Compliance Checker

⚠️ Urgent: SARS Administrative Penalties Commence 4 May 2026
The "Dormant" Trap: Most trustees believe that if a trust holds no assets or conducts no trade, it does not need to submit tax returns. This is incorrect. SARS is now actively levying recurring monthly penalties (up to R16,000) on all trusts with outstanding ITR12T returns, active or dormant.
1. Is the Trust registered with SARS for Income Tax?
Every trust registered with the Master's Office must also be registered with SARS and have a unique tax reference number.
2. Is the Trust currently "Dormant"?
A dormant trust has no bank account, no active assets, and conducts no business.
3. Has the Trust submitted its latest annual ITR12T tax return?
Even if the trust is dormant, a "Nil Return" must be submitted to SARS every year.
4. Has the Trust submitted its Beneficial Ownership Register?
New legislation requires all trusts to upload an electronic register of founders, trustees, and beneficiaries to the Master's Office ICMS portal.

✅ Low Risk: Trust is Compliant

Based on your answers, your Trust is registered, up to date with its ITR12T returns, and has submitted its Beneficial Ownership register. You are currently at low risk for the upcoming SARS administrative penalties.

Ensure you continue to submit your annual returns on time.

❌ High Risk: Immediate Action Required

Your Trust is non-compliant. With the upcoming 4 May 2026 deadline, SARS will levy recurring monthly penalties (up to R16,000 per month) for outstanding returns or missing registrations.

Consequence: Trustees can be held personally liable for these penalties if they fail in their fiduciary duties.

⚠️ The "Dormant" Trap Detected

You indicated the trust is dormant but returns are outstanding. SARS still penalises dormant trusts.

If the trust serves no purpose, you must formally deregister it to stop the penalties. Deregistration requires closing the bank account, passing a resolution, and securing a final tax clearance from SARS before applying to the Master's Office.

Get a formal compliance review and resolution plan emailed to you.