Tax and SARS knowledge base
When do SARS penalties apply to outstanding trust returns?
When will SARS impose administrative penalties for outstanding trust income-tax returns?
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Direct answer
SARS announced that trusts with both the 2024 and 2025 income-tax returns outstanding would face administrative penalties from 2 March 2026. SARS's administrative-penalty guidance states that trust penalty assessments began from 4 May 2026 and are communicated on an AP34 notice.
The penalty can recur while the non-compliance continues. Filing the outstanding returns stops further non-compliance exposure but does not automatically remove penalties already imposed.
What this means in practice
Retrieve the trust's return status and AP34 on eFiling immediately. Confirm that each apparently outstanding ITR12T was validly submitted and processed. If the returns are genuinely outstanding, prepare and file complete returns rather than submitting placeholders.
If the penalty is wrong or qualifying circumstances exist, use the Request for Remission process. If SARS disallows or partly allows remission, the next remedy can be an objection, following the dispute sequence.
Step-by-step
- Check the trust's eFiling return history for 2024 and 2025.
- Download every AP34 and statement of account.
- File complete outstanding ITR12T returns with required documents.
- Reconcile penalty periods after the returns process.
- Submit an RFR01 with detailed grounds and proof where justified.
- Track the outcome and object within the deadline if necessary.
- Keep later trust returns current to prevent recurrence.
Documents and records to keep
- ITR12T submissions and receipts.
- AP34 notices and statements of account.
- Trust deed, accounts and trustee resolutions.
- RFR01, supporting evidence and outcome.
- Objection records where applicable.
Important limits and exceptions
A complaint is not the remedy for disputing a penalty. Use remission and dispute channels. Paying a penalty does not replace the obligation to file the return, and filing does not by itself guarantee remission.
When to get tailored advice
Get help if eFiling shows a return as missing despite proof, penalties recur after filing or trustee records are incomplete.