The trust Filing Season is open from 16 September 2024 to 20 January 2025 for both provisional and non-provisional taxpayers.

Key Updates on the Revised Estimated Assessments:

• If your ITR12T return is selected for verification and you fail to provide supporting documents after multiple requests, SARS may issue a revised estimated assessment under section 95(1)(c) of the Tax Administration Act.

• A notice of assessment (ITA34) will be issued, explaining the changes to the assessment.

• You have 40 business days from the date of the adjusted assessment to submit the required documents. An extension can be requested with reasonable grounds.

  Supporting documents can be submitted via eFiling, the SARS Online Query System, or by booking an appointment at a SARS branch. If no documents are provided, the estimated assessment will become final and cannot be objected to or appealed.

Please note that the Suspension of Payment option will be available later.​