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SAICA: Tax Alert – SARS ITR12T Fixes
- 10 November 2025
- Tax
- South African Accounting Academy
Summary:
The South African Institute of Chartered Accountants (SAICA) has published a handy tax alert which provides details related to recent fixes to the annual income tax return for trusts (ITR12T).
Article:
Members have experienced numerous challenges with the 2025 Trust income tax return (ITR12T).
These were reported to SARS and a fix was implemented on 1 November to resolve the 6 issues – as set out in a table format, providing information on:
- What the issue was
- Description of the issue
- Result of fix being implemented
Members that are still experiencing challenges, are urged to log a query on the SAICA Member Portal under the SARS Operational subject, and to include screenshots to assist with SARS’ investigation.
Click here to download the 1-page document:
https://saicawebprstorage.blob.core.windows.net/uploads/resources/SARS-ITR12T-Fixes-3_11_25.pdf
Relevance to Auditors, Independent Reviewers & Accountants:
- The Income Tax Act is yet another piece of legislation that your clients must comply with, and which you must assess compliance with. If they don’t comply with the relevant laws and regulations, you have certain reporting obligations in terms of NOCLAR (NOn-Compliance with Laws And Regulations) – this could include reporting to management, qualifying your audit opinion, reporting a Reportable Irregularity, etc.
- Tax practitioners, Auditors, Independent Reviewers and Accountants should always be aware of the latest publications issued by regulators, professional bodies and standard-setting boards, such as SAICA.
- Trusts, must submit their 2025 income tax return to SARS before the relevant deadline date and should be aware of the latest changes to the actual tax return.
Relevance to Your clients:
- Trusts, must submit their 2025 income tax return to SARS before the relevant deadline date and should be aware of the latest changes to the actual tax return.