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Trust Tax Compliance

Register a New Trust with SARS Online

Submit trust income tax registration, Letters of Authority, and trustee beneficial ownership documentation online via the SARS query system.

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Submit a SARS Trust Registration Query

Use official SARS digital channels to register your trust for tax and submit required Master's court documentation.

Trust Registration Steps

How to Register a Trust with SARS Online

01

Open the SOQS Trust Registration Portal

Navigate to tools.sars.gov.za/sarsonlinequery/trustregistration/ once the Master of the High Court has issued your official Letters of Authority.
02

Capture Trust & Master's Reference Details

Input the exact Trust Name as registered on the Trust Deed, the Master's Office Reference Number (e.g., IT1234/2026), Trust classification (Inter Vivos, Testamentary, Bewind, or Special Trust), and physical address.
03

Nominate the Representative Taxpayer (Main Trustee)

Enter the ID number and personal 10-digit SARS tax reference number of the Main Trustee appointed by a unanimous Trustee Resolution to act as the trust's Representative Taxpayer.
04

Upload Mandatory Trust & Beneficial Ownership Pack

Attach the Master's Letters of Authority, executed Trust Deed (or Last Will & Testament for a Testamentary Trust), signed Trustee Resolution appointing the Main Trustee, FICA IDs and proof of address for all trustees/founders/beneficiaries, and the Main Trustee's biometric ID selfie.
05

Receive 10-Digit Trust Tax Number & Link ITR12T

Once SARS verifies the submission (within 21 business days), download your IT150 Notice of Registration and activate the Trust on eFiling for annual ITR12T and IT3(t) third-party distribution reporting.

Trust Registration & Filing Deadlines

SOQS Trust Tax Number Turnaround: 7 to 21 business days after uploading Letters of Authority and trustee FICA.

Annual IT3(t) Distribution Submission: Due by 30 September each year.

Annual ITR12T Trust Tax Return: Due by mid-January following the end of the assessment year.

Common Trust Registration Rejections

Submitting a Trust Deed Without Master's Letters of Authority

A signed inter vivos Trust Deed has no legal standing with SARS until the Master of the High Court issues stamped Letters of Authority (J170).

Missing Unanimous Trustee Resolution Appointing the Main Trustee

Unless the Trust Deed explicitly authorizes a single trustee to represent the trust unilaterally, SARS rejects registrations that lack a resolution signed by every trustee listed on the Letters of Authority.

Incomplete Beneficial Ownership Disclosures (Founder, Trustees & Beneficiaries)

Under strict FATF and SARS anti-money-laundering rules, you must capture the full identity and tax reference numbers of the Founder/Donor, all Trustees, and all named Beneficiaries—or the registration will stall.

Frequently Asked Questions

Is SARS tax registration mandatory for dormant or passive family trusts?

Yes. Every trust registered with the Master of the High Court in South Africa must register for Income Tax with SARS and submit annual ITR12T returns, even if the trust holds only a primary residence or is completely dormant.

What documents are required to register a trust with SARS via SOQS?

You need the Master's Letters of Authority, the registered Trust Deed (or Will), a Trustee Resolution appointing the Main Trustee, certified ID copies and proof of address for all trustees, founders, and named beneficiaries, trust bank confirmation (if open), and the Main Trustee's ID selfie.

How long does SARS take to issue a Trust Income Tax reference number?

SARS takes between 7 and 21 business days to verify the Master's Letters of Authority and trustee beneficial ownership pack before issuing the 10-digit Trust Income Tax reference number.

What are the new SARS IT3(t) reporting rules for South African trusts?

Trustees are legally required to submit electronic IT3(t) third-party data declarations to SARS by 30 September each year detailing all amounts vested in or distributed to beneficiaries during the tax year, in addition to the annual ITR12T trust tax return.

Can My Accountant register our trust with SARS and handle annual ITR12T / IT3(t) filings?

Yes! We manage end-to-end SARS trust registrations, Main Trustee appointments, Master's Beneficial Ownership registers, IT3(t) third-party submissions, and annual ITR12T trust tax returns.

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