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How do I request an ITR12T trust return on eFiling?
How do I request an ITR12T trust return on eFiling?
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Direct answer
Once the trust is correctly registered and activated on eFiling, SARS's ITR12T guide directs the authorised representative to Returns, Returns Issued, then the Income Tax category for ITR14, ITR12T and IT12EI. Select the appropriate submission period and choose Request Return. The issued return should then appear in Returns Search, where it can be opened from the Income Tax Work Page.
Requesting a return is not the same as completing or submitting it. Before entering figures, check that the trust, tax year and taxpayer details are correct, read current SARS messages, and prepare the records needed to support the return. Filing dates are published through current SARS public notices, so do not copy a deadline from an earlier year or a different taxpayer's notice.
What this means in practice
The trust needs an authorised representative and the relevant tax type activated before the ITR12T can be requested. If the return option is missing, do not repeatedly request unrelated returns. First check authority, trust activation, selected organisation and tax year. Record the exact message or access issue before changing the profile.
When choosing a period, take particular care with the tax year. A trust may have prior-year obligations, late submissions or a change in circumstances. Select only the period that matches the return you intend to prepare. A return for the wrong year can create confusion and does not solve an outstanding obligation for another period.
SARS's guide describes prompts that can appear when a return is requested, including trust-status and entity-detail verification. Those prompts matter. Read them before selecting an answer, because confirming an unverified fact can affect what the system displays next. Where legal-entity, trustee, banking or contact details are outdated, maintain them only with appropriate authority and evidence.
Step-by-step
- Confirm that the person acting is authorised for the specified trust and that the trust has been activated on the correct eFiling profile.
- Check current SARS public notices for the relevant filing season and preserve any existing SARS correspondence for the trust.
- Select Returns and then Returns Issued from the current eFiling menu. Choose the Income Tax category that includes ITR12T.
- Select the correct submission period from the available list. Compare it to the trust's tax-year records before proceeding.
- Choose Request Return and wait for the result. Save any message indicating an access, trust-status or entity-details issue.
- Open the issued return through Returns Search and the Income Tax Work Page. Review the taxpayer and period before entering any return information.
- Save a copy or screenshot of the issued-return status and create a preparation file containing the trust deed, financial information and supporting records needed for the return.
Documents and records to keep
- Trustee authority and trust activation confirmation.
- The issued-return status, selected period and SARS messages.
- Trust financial records, trustee and beneficiary information, and source documents relevant to the ITR12T.
- A dated log of who requested and reviewed the return.
Do not upload documents merely because they are available. Use the current return prompts and SARS request to determine what is required, and protect beneficiary information appropriately.
Important limits and exceptions
An issued return does not mean SARS has accepted the trust's tax treatment, records or filing position. It also does not remove a penalty, replace an earlier return or settle an assessment. Treat current SARS correspondence as controlling, particularly where it identifies an overdue return, estimated assessment, verification or a deadline.
The guide notes specific situations for trusts that are being terminated or exempt institutions before a filing-season period. If such a message appears, do not guess the response. Preserve the message and obtain appropriate help if the facts are unclear.
When to get tailored advice
Get help if the trust has not filed for several years, has changed trustees, has an estimated assessment, has complex beneficiary distributions, cannot see the right tax period, or has a dispute about its trust status.