Table of Contents

• Who must file the ITR12T & why eFiling?

• Before you start: what to have ready

• Part 1 — Register, add & activate the trust

• Part 2 — Request the ITR12T return

• Part 3 — Complete the ITR12T (Wizard + sections)

• Part 4 — Upload supporting documents

• Part 5 — Submit & what happens next

• Fixes: invalid tax directive & other common issues

• After submission: useful tools on the Work Page

• Section 93: Request a Reduced Assessment

• Quick checklist

• FAQs

• Official SARS references

  
  

Step-by-Step Guide: Complete your ITR12T (Trust Tax Return) on SARS eFiling

Effective: 19 September 2025. This article simplifies and reorganizes the official SARS External Guide into a fast, scannable, tutorial for trust representatives and practitioners

Who must file the ITR12T & why eFiling?

Trusts that earn income or have taxable events must file an ITR12T via SARS eFiling. Trusts include discretionary/vesting, trading, asset-protection, charitable, and special trusts (Type A and Type B). Most trusts are taxed at a flat rate (special trusts are treated differently). (See the overview and trust types in the guide, p.3.) 

Benefits of eFiling include extra time to file, a full history of submissions, SMS/email reminders, built-in checks/warnings, and a tax calculator to preview your ITA34T before assessment. (See benefits, p.3–4.) 

Before you start: what to have ready

• eFiling login for the representative taxpayer/practitioner. (p.4–5) 

• Trust details: banking, contact, and trustees, you may be asked to verify/maintain them when opening the return. (p.10–11) 

• If the trust is a Special Trust Type B, be ready to confirm whether the youngest beneficiary is under 18 at year-end. (p.9–10) 

• Source codes for income/deductions (use SARS “Find a source code”). (Wizard notes, p.14) 

• Supporting docs (PDF/DOC/XLS/JPG/GIF), max 5MB each, up to 20 files. (p.18) 

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) 

How to request (RRA):

1. Returns → Request for Reduced Assessment → New. (p.31)

2. Pick Tax year (2019 → current+1) and pass system checks (no blocking disputes/audits). (p.31–33)

3. Complete: Taxpayer info, addresses, details of request (choose the legal basis, e.g., s93(1)(d)/(e)), and grounds (reasons, amounts, source codes, “as assessed” vs. “should be”). (p.33–35)

4. Submit, then upload supporting docs once the button is enabled; you’ll get receipt/outcome letters (Allow/Partially Allow/Disallow). (p.35–37, 40) 

You can also View Saved drafts or View Submitted RRA cases, with a clear status of required supporting documents (In Progress / Awaiting Documents / Submit Uploaded Documents / Filed). (p.37–40) 

Quick checklist

•  eFiling access set up for trust representative/practitioner

•  Trust added & tax type activated; user rights assigned

•  ITR12T requested for the correct period (check special trust questions)

•  All Wizard questions answered; source codes at hand

•  All mandatory fields completed (no red tabs)

•  Supporting docs ready (≤5MB each; max 20) and uploaded after filing

•  Return submitted; ITA34T viewed; refund status checked if relevant

•  If needed: RFC submitted, RRA requested, or legal details updated

FAQs

When is Filing Season for trusts?

SARS publishes dates under Public Notices each year; check there before filing. (p.9) 

Can I file before the official season?

You can request returns, but you’ll see warnings if outside the filing window or if the trust is being deregistered. (p.9) 

What is the ITA34T?

It’s your Notice of Assessment after SARS processes the ITR12T. You can view or request it under Returns History. (p.24) 

Why can’t I submit a Request Correction?

It’s blocked if, for example, an audit/verification is active, a SARS estimate applies, or supporting docs are already in a verification case. (p.22–23) 

My return was rejected due to a tax directive. What now?

Ask the Fund Administrator/Employer to align the IRP5/IT3(a) with the directive (or fix the directive), refresh data, then resubmit. (p.21–22) 

Official SARS references (for deeper detail)

• External Guide: Step-by-Step Guide to complete your Trust return via eFiling (ITR12T). Pages cited throughout (e.g., Wizard, supporting documents, work page tools, RRA process).

• Also see: Comprehensive Guide to the Income Tax Return for trust (ITR12T) and How to complete the Registration Amendments and Verification Form (RAV01) (referenced within the SARS guide).

Disclaimer: This article summarizes SARS guidance for ease of use and is not legal advice. Always refer to current SARS notices and legislation or consult a qualified tax professional.