Deceased Estate Tax Compliance (DEC)
Report a Deceased Estate to SARS Online
Notify SARS of a taxpayer’s passing, link the Master’s appointed Executor on RAV01, finalize Section 9HA CGT & REV267 Estate Duty, and secure your Deceased Estate Compliance (DEC) letter.
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eFiling Navigation & Turnaround
Estate Coding & DEC Clearance SLA
Estate Coding: 7–14 Business Days | DEC Audit: 21–60 Business Days
eFiling Navigation Path: Log into eFiling → SARS Registered Details (RAV01) → Maintain SARS Registered Details → Taxpayer Status: Deceased Estate
Verified SARS Portal
Report a Deceased Estate Directly with SARS
Use official SARS digital query portals to register a deceased estate and submit Master's court documentation.
Reporting Workflow Guide
How to Report a Deceased Estate to SARS
01
Access the SARS Report New Estate Case Portal on SOQS
Navigate to tools.sars.gov.za/sarsonlinequery/ReportNewEstateCase or log into SARS eFiling and update the taxpayer’s RAV01 Registration Amendments and Verification form.
02
Enter Deceased Taxpayer Identification & Date of Death
Input the deceased’s 13-digit SA ID number, 10-digit Income Tax Reference Number, and exact date of death per the Department of Home Affairs Death Certificate (DHA-1663 / BI-5).
03
Link the Appointed Executor or Representative Taxpayer
Provide the ID number, tax reference number, and contact details of the Executor (or Section 18(3) Master’s Representative) or the appointed Tax Practitioner acting under Power of Attorney.
04
Upload Master’s Letters of Executorship & Inventory
Attach: (1) Certified Death Certificate, (2) Master of the High Court Letters of Executorship (J238) or Section 18(3) Letters of Authority (J170), (3) Certified ID of Executor, (4) Liquidation & Distribution (L&D) Account or J243 Inventory, and (5) Last Will & Testament.
05
File Pre- and Post-Date-of-Death Returns & Request DEC Certificate
Once coded as a Deceased Estate (7–21 business days), file the ITR12 up to Date of Death (including Section 9HA deemed CGT disposals), any post-death estate ITR12, and Estate Duty return (REV267) to obtain the SARS Deceased Estate Compliance (DEC) letter.
Deceased Estate Tax Pitfalls
Common Reasons SARS Delays Deceased Estate Clearance (DEC)
Dual Tax Number Rule (Deaths Before vs After 1 March 2016)
For deaths on or after 1 March 2016 where the estate earns income (rent, interest, business) after the date of death, SARS requires a SECOND separate Estate Income Tax Reference Number to be registered on RAV01 for post-death income.
Section 9HA Deemed Capital Gains Tax (CGT) Omissions
Upon death, a taxpayer is deemed to dispose of all worldwide assets at market value on the date of death (subject to the R300,000 death CGT exclusion and surviving spouse rollover). Omitting CGT schedules delays the DEC clearance.
Uploading Nomination Form Instead of Master’s Letter of Executorship
SARS rejects deceased estate notifications that only attach a Will or Executor Nomination form—you must upload the stamped Letters of Executorship (J238) or Section 18(3) Letter (J170) issued by the Master of the High Court.
Unfiled VAT201 or EMP501 Returns for Sole Proprietor Estates
The Master of the High Court cannot sign off the final Liquidation & Distribution (L&D) Account until all active tax types (including sole-prop VAT and PAYE) are deregistered and cleared on the SARS DEC letter.
Frequently Asked Questions
Why must a deceased estate be reported to SARS?
Under the Administration of Estates Act and Tax Administration Act, an Executor cannot distribute estate assets or close the Liquidation & Distribution (L&D) account with the Master of the High Court without an official SARS Deceased Estate Compliance (DEC) letter confirming all pre-death tax, post-death tax, and Estate Duty (REV267) are settled.
How long does SARS take to code a Deceased Estate and issue a DEC clearance?
Coding the profile as a Deceased Estate on RAV01 via SOQS takes 7 to 14 business days. Once all pre- and post-date-of-death ITR12 returns and the REV267 Estate Duty return are assessed, the Deceased Estate Compliance (DEC) audit takes 21 to 60 business days.
What is the Capital Gains Tax (CGT) exclusion in the year of death?
Under Section 9HA and the Eighth Schedule to the Income Tax Act, the annual CGT exclusion increases from R40,000 to R300,000 in the year of death, plus up to R2 million primary residence exclusion and 100% rollover relief on assets bequeathed to a resident surviving spouse.
When is a second SARS tax number required for a deceased estate?
A second income tax reference number is only required if the deceased passed away on or after 1 March 2016 AND the estate continues to earn taxable income (such as interest, rental income, or trading income) after the date of death before assets are distributed to heirs.
Can My Accountant handle deceased estate tax returns and DEC clearance for Executors?
Yes! We partner with family executors, attorneys, and fiduciary practitioners to register deceased estates on SOQS/RAV01, compute Section 9HA CGT valuations, file pre- and post-death ITR12 and REV267 returns, and obtain the final SARS DEC letter.
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