Tax and SARS knowledge base
How does a trustee activate a trust on eFiling before filing?
How does a trustee activate a trust on eFiling before filing?
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Direct answer
Before a trust return can be requested and submitted, the person acting must be registered on eFiling as a tax representative or tax practitioner responsible for that specified trust. SARS's current ITR12T guide then describes adding the trust through the Organisations area and activating the relevant tax type through Tax Types and Manage Tax Types.
Do not treat a successful login as proof that the person has authority to bind the trust. Confirm the trustees, the trust details and the scope of authority before changing the profile or filing. The current SARS prompt may require verification of legal-entity, contact, banking or trustee information.
What this means in practice
Start with a trustee authority file. Keep the trust deed, relevant trustee appointment or resolution, identity and contact information, current SARS references and any engagement authority for a tax practitioner. These records help the person acting establish that they are responsible for the trust rather than merely an eFiling user who can see an organisation menu.
SARS's guide explains that, once registered and logged into eFiling, the user can select Organisations and Register New to capture entity details and add the taxpayer. For a registered trust, the guide then directs the user to Organisation, Tax Types, Manage Tax Types, where the relevant tax product can be selected and submitted for activation. Follow the current labels presented in the account because channels may change.
Activation should also prompt an access review. Check who is in the relevant eFiling right group, whether former trustees or advisers still have access, and whether the authorised person has the right role to prepare and submit. Never share a trustee's password or one-time PIN to solve an access problem.
Step-by-step
- Confirm the trust's identity, tax reference and current trustee authority. Keep the supporting records in a secure trust-administration file.
- Ensure the person acting has their own current eFiling registration and is authorised as the trust representative or appointed practitioner.
- Log into the authorised profile and select Organisations, then Register New, to add the trust if it is not already linked. Complete only verified entity information.
- For a registered trust, open Tax Types and Manage Tax Types. Select the appropriate tax product for the trust and submit the activation request using the current eFiling workflow.
- Review any message that asks to verify contact, banking, legal-entity or trustee details. Update only information that can be supported by current records and authority.
- Check the trust's right group and user list. Remove or restrict access that is no longer appropriate through the applicable access process.
- Save the activation result, case number or correspondence. Only then proceed to request the ITR12T for the correct tax period.
Documents and records to keep
- Trust deed, trustee appointment records and authority to act.
- Trust tax reference, current contact and banking information where relevant.
- eFiling activation result, user-access review and related SARS correspondence.
- A record of the person who prepared and reviewed the change.
Trust records often include sensitive information about beneficiaries and assets. Give access only to those who need it for the tax-administration task.
Important limits and exceptions
Activating a tax type does not complete a return, extend a filing deadline, verify every trust detail or determine tax treatment. The trust return may still require current supporting information, disclosures and a review of the trust deed and transactions. A screen that allows access is not a legal conclusion about trustee authority.
If the trust is being deregistered, is an exempt institution, has changed trustees, or displays a special-trust verification question, read the current SARS message carefully. The guide includes scenario-specific prompts, so do not apply a generic pathway to all trusts.
When to get tailored advice
Get tailored help if the trust has multiple trustees, a dispute about authority, an overseas trustee, incomplete historical records, an estate-related trust, a special trust or overdue returns. Professional advice is particularly important before making changes that affect beneficiary or trustee records.