Get It77tr Form 2017-2024

Trusts are tax transparent for the most part where the income of the trust vests in a beneficiary in the same tax year. As from 2024, if the income of a South African trust vests in a non-resident beneficiary, the trust will be taxable on the income (i.e. instead of the non-resident beneficiary).

Trusts are tax transparent for the most part where the income of the trust vests in a beneficiary in the same tax year. As from 2024, if the income of a South African trust vests in a non-resident beneficiary, the trust will be taxable on the income (i.e. instead of the non-resident beneficiary).

The registration number of an inter vivos trust starts with the letters IT, followed by a number issued by the Master of the High Court's office, followed by the year the trust was registered.

When you register for SARS eFiling for the first time and you do not have a tax reference number, SARS will automatically register you and issue a tax reference number. Note that you must have a valid South African ID. You can also register for SARS eFiling on the SARS MobiApp and follow the same steps.

To register a new Trust for income tax and submit supporting documents, use our online platforms on the SARS website at sars.gov.za in the SARS Online Trust Registration link.

Documents required A cover letter to the Master of the High Court. Trust Registration and Amendment form (J401) Two signed trust deeds. Proof of payment of the Master of the High Court's fee of R 250. Master of the High Court's Annexure B form for the R 250 fee.

Contact us: Email deferred arrangements, debt queries, payment requests and correspondence to contactus@sars.gov.za.

The South African Tax Identification number is only issued by the South African Revenue Service and can be found on all Taxpayer specific correspondence addressed to the Taxpayer. An Income Tax Reference number is only issued by SARS when a person/entity registers for Income Tax purposes.