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Tax & SARS
From 16 October 2026, resident trusts must obtain a Tax Compliance Status Good Standing when presenting a Manual Letter of Compliance to an Authorised Dealer for certain fund transfers.
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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.
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SARS has updated its Guide for Provisional Tax to explain how it may challenge unsupported estimates. Businesses should ensure their provisional tax calculations can be justified and that supporting records can be supplied within 10 business days.
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