
Trust filing season: Key dates and requirements for the 2026 returns
The enhanced ITR12T will draw on third-party data, while SARS steps up scrutiny of nil returns, passive assets, and assessed losses.

The enhanced ITR12T will draw on third-party data, while SARS steps up scrutiny of nil returns, passive assets, and assessed losses.

Trustees face growing pressure to file outstanding returns or formally deregister dormant trusts before penalties escalate.