北京赛车pk拾开奖记录:THE INCOME TAX RETURN FOR TRUSTS (ITR12T)
What is a Trust?
The Income Tax Return for Trusts is called the Income Tax Return for Trust (ITR12T).?
How will I get the ITR12T?
The form (ITR12T) is available on eFiling
or may be captured at a SARS branch on behalf of the representative/Tax Practitioner of the Trust (see section on “How to submit the ITR12T”).
An?example of the current ITR12T form
?is available for downloading. Should you visit a SARS branch for capturing, you’ll need to fill it in before going to the branch. For more information on how to complete ITR12T, click here
Top Tip: Asking for the ITR12T to be posted to you will no longer be an option and trust returns received via post will be rejected.?
How to submit the ITR12T?
You can submit the ITR12T via the following channels:
- eFiling: Taxpayers who have not yet registered for eFiling you are encouraged to do so as this will enable you to complete and submit the return online in a secure environment.
- SARS branch: If you are representing a trust with ten or fewer beneficiaries you have the option to have the ITR12T return captured by an agent at the branch. Please print the return and complete all the required fields prior to visiting the branch. You can download the ITR12T return from eFiing. SARS branches will no longer print the ITR12T.
Any trust which had made taxable amounts distributed to / vested in more than 10 beneficiaries at any time during the year of assessment ("YOA") must register and submit the ITR12T via eFiling.?
Any trust which had made taxable amounts distributed to/vested in 10 or less?beneficiaries at any time during the YOA may register and submit the ITR12T via eFiling. However, if the trusts in the latter case are not registered, the representative/Tax practitioner must visit a SARS branch to have the return captured.
To access this page in different languages click on the links below: