SARS has introduced several changes to the 2026 trust income-tax return process. Trustees and tax representatives should review their records now, rather than waiting until the 22 January 2027 filing deadline.
The CIPC’s upgraded Beneficial Ownership Disclosure Module gives law-enforcement agencies faster access to company ownership information. South African businesses should use the development as a prompt to review the accuracy of their beneficial ownership records, securities registers and supporting documents.
SARS has extended the deadline for certain provisional taxpayers who received an automatic assessment to request a reduced or additional assessment. Businesses and sole proprietors should use the extra time to review their tax information, rather than delay action.
SARS now allows taxpayers, registered representatives and tax practitioners to request the unmerging of incorrectly merged eFiling cases online. Businesses should review their tax profiles after any correction.
SARS’s 2026 Employer Interim Reconciliation period runs until 31 October. Employers should now reconcile payroll data, employee tax numbers and PAYE, UIF and SDL amounts before submitting their EMP501.