Sars signals stricter compliance approach for 2026

ON December 15, 2025, the South African Revenue Service (Sars) issued a media release reminding trustees and provisional taxpayers of the trust and provisional tax filing season, confirming that the filing deadline for trust income tax and provisional tax returns is January 19, 2026.

- SIDNEY FLETCHER

SARS has issued an important reminder about the January 2026 trust tax filing deadline, but the message carries deeper implications. This article examines how the recent communication signals Sars' intensified focus on trust compliance and what trustees should do now to avoid potential penalties. | ZIPHOZONKE LUSHABA Independent Newspapers

(ZIPHOZONKE LUSHABA Independent Newspapers)

While framed as a filing-season reminder, the release reflects more than a routine administrative notice.A clear emphasis on preparation for the trust tax filing season and trust compliance

The communication focuses on preparation for the trust tax filing season, the use of Sars’ systems and guidance, and voluntary compliance by trusts with their tax filing obligations. Trustees are encouraged to ensure that supporting documentation is in order, beneficiary information is verified, and available tools such as eFiling are used to facilitate accurate and complete submissions.

Read in context, the message from Sars is not simply about meeting a deadline. Trusts are being clearly reminded that tax filing obligations must be kept up to date and that compliance is an active and ongoing responsibility.