Part 1 — Register, add & activate the trust

1. Register/Login: Go to sars.gov.za → Register (or Login). (p.4) 

2. Add trust: eFiling left menu → Organisations → Register New → capture Entity Details → Add Taxpayer. (p.5–6) 

3. Activate tax type: Tax Types → Manage Tax Types → check the relevant tax product → Submit. (p.6–7) 

4. Set user rights: Right Groups → Manage Groups → Open → select Organisation Income Tax (ITR14/IT12EI/ITR12T) → Update. (p.7–8) 

5. Manage users (optional): Right Groups → Manage Groups → Manage Users, drag users into the assigned box → Save. (p.8) 

Part 2 — Request the ITR12T return

• File in the official Filing Season: dates appear under Public Notices on SARS. (p.9) 

• Path: Returns → Returns Issued → Income Tax (ITR14/ITR12T/ITR12EI) → choose the period → Request Return → Open to go to the Income Tax Work Page. (p.9) 

• If asked, confirm Special Trust Type B and youngest beneficiary <18 status, and verify banking/contact/trustee details or select Maintain Legal Entity Details to update via RAV01. (p.9–11) 

Part 3 — Complete the ITR12T (Wizard + sections)

1. Open the return: On the Work Page, click ITR12T. (p.12) 

2. Wizard: Answer Standard & Comprehensive questions to build your custom form.

   • Mandatory fields show in red; warnings appear if you change answers later (sections may be added/removed).

   • Use Continue/Back and complete all questions before filling the form. (p.13–14) 

3. Voluntary Disclosure Programme (if applicable):

   • Include all defaults (understated income/overstated expenses).

   • A VDP return may not create a refund; otherwise, the system rejects it. (p.15–17) 

4. Save anytime to pause; the Work Page will show Saved status. (p.16) 

Part 4 — Upload supporting documents

• After you file the return, upload the documents via Compulsory supporting documents on the Work Page.

• Formats: PDF, DOC/DOCX, XLS/XLSX, JPG, GIF; Max: 5MB per file; Limit: 20 files. (p.18–20) 

Part 5 — Submit & what happens next

1. On the return, click Submit Return to SARS and confirm the declaration. (p.16–17, 20) 

2. Status updates to Submitted; if more documents are needed, you’ll see prompts to upload them. (p.17, 20) 

3. A pop-up tells you your assessment has been issued—open it to view the ITA34T. (p.21) 

   
   

Fixes: invalid tax directive & other common issues

If your return includes an IRP5 lump-sum, SARS validates the directive number, accrual date, source code, and amount. Mismatches result in rejection with messages like:

• “Directive number invalid.”

• “Accrual date invalid.”

• “Source code invalid.”

• “Lump sum amount invalid/missing,” or

• “Directive number invalid for taxpayer.”Fix by asking the Fund Administrator/Employer to correct the IRP5/IT3(a) or directive, then refresh the IRP5/IT3(a) data and resubmit. (p.21–22) 

After submission: useful tools on the Work Page

• Request Correction (RFC): Submit a corrected version unless blocked by conditions like an active verification/audit or a SARS estimate. (p.22–23) 

• Request Historic Documents: Pull past ITA34T and Statements of Account. (p.23–24, 27) 

• Query SARS Status: Get the latest processing status. (p.24) 

• Refresh Return: Update prepopulated data (incl. lump-sum fields). (p.25) 

• Refund Status: Check if a refund is due. (p.26) 

• Submitted at Branch: Mark if you filed elsewhere. (p.26) 

• Return Submission Dashboard: Red/Amber/Green indicators show who must act. (p.28) 

• Maintain Legal Entity Details: Update RAV01 info for the trust representative. (p.29–30) 

Section 93: Request a Reduced Assessment (when a small, obvious error exists)

SARS can withdraw or reduce an assessment in limited cases (e.g., wrong taxpayer/period, incorrect payment allocation, or readily apparent errors). If a total discharge occurs, you’ll capture and submit a new return for the same year. (p.30–31)