SARS trust tax return penalties apply to trusts with outstanding ITR12T returns from 2024 onwards. This guide sets out what SARS has published, a records checklist for trustees, and where a bookkeeping assistant can help. It is general information, not tax advice.
SARS trust tax return penalties are in the news in South Africa this week, and many trustees are asking what to do. This guide sets out what SARS has published, a records checklist you can finish in an afternoon, and where a bookkeeping assistant can help. It is general information, not tax advice. Updated 18 October 2026.
SARS trust tax return penalties: what SARS has published
These points come from the SARS news page on trust penalties. Read the original on the SARS website before you act.
| Item | What SARS says |
|---|---|
| The rule | Not submitting a trust income tax return can bring an administrative non-compliance penalty under section 211 of the Tax Administration Act, 2011 |
| Public notice | Dated 27 March 2026 |
| Who is affected | Trusts with outstanding ITR12T returns for tax periods from 2024 onwards |
| How often | Penalties may recur monthly until the problem is corrected |
| Penalty notice | SARS said it would start issuing AP34 penalty assessment notices from 4 May 2026 |
| If you disagree | Submit a request for remission on eFiling |
The SARS page does not give a penalty amount, so we do not either. Your AP34 notice shows what applies to your trust.
Trust tax return checklist for outstanding ITR12T returns
Use this trust tax return checklist to get your records ready. Most of it is gathering, not filing.
- Log in to eFiling for the trust. Write down every ITR12T outstanding return and its tax period.
- Look for an AP34 penalty notice. Check the registered email and phone too.
- Download bank statements for each outstanding year.
- Gather income and expense records, such as rent, interest, dividends and trustee fees.
- List the trust's assets, loans and payments to beneficiaries for each year.
- Save everything in one folder per year, with clear file names.
- Book a registered tax practitioner and share the pack.
- If a penalty looks wrong, ask the practitioner about a request for remission.
Bookkeeping for trusts South Africa: where an assistant helps
Many trusts fall behind because the records are scattered, not because the sums are hard. Bookkeeping for trusts South Africa starts with tidy books. A bookkeeping assistant can sort bank lines, match payments to records, flag missing items and build the yearly records pack for your practitioner. A team lead reviews the work before it reaches you.
An assistant does not file the return or give tax advice. That stays with a registered practitioner. A 3-hour block costs $33, pay-as-you-go is $12 an hour, and unused hours roll over while your account is active. Prices are in US dollars. See our South Africa page, the bookkeeping service and the cost calculator.
Keep records current, whatever the news
What to do first this week about SARS trust tax return penalties
Start small. Spend one hour on eFiling and list your ITR12T outstanding returns by year. That list tells you how big the job is. It also tells your practitioner where to begin. If you have no penalty notice yet, do not wait. SARS trust tax return penalties may recur monthly, so a short delay can add up. Trustees who live abroad or run several trusts can ask an assistant to keep one tracker with the year, the status and the next step for each trust. Keep it simple and update it each Friday.
The lesson for any small business is the same. Monthly books make year-end calm. Our month end bookkeeping checklist shows the 12 steps. The task brief guide shows how to hand them off.
Helpful next steps
- Virtual assistant in South Africa — how the service works from Kerala.
- Month end bookkeeping checklist — 12 steps to close your books.
- Bookkeeping virtual assistant — what the service covers.
- See pricing — from $12/hr pay-as-you-go to $5.62/hr full-time.
Frequently asked questions
Which trusts do the SARS penalties apply to?
SARS says the penalty applies to trusts with outstanding income tax returns (ITR12T) for tax periods from 2024 onwards. Check your trust on eFiling to see which returns are outstanding.
What is an AP34 penalty notice?
SARS says it uses an AP34 notice to tell a taxpayer which penalties were imposed, which returns are outstanding and for which tax periods, and what to do to stop further penalties.
Can I dispute a trust penalty?
SARS says trustees who disagree with a penalty can submit a request for remission through eFiling. SARS publishes a guide and a video for this. A registered tax practitioner can advise on your case.
Can MyRemoteVA file my trust tax return?
No. Our bookkeeping assistants organise records, match bank lines and prepare a records pack. Filing returns and tax advice come from a registered tax practitioner. Prices are in US dollars.
What is doing this yourself costing you?
Doing it yourself: $2,165 a month of your time.
The same hours at our $12/hr pay-as-you-go rate: $520. Dedicated plans start at $5.62/hr.
Simple maths from the numbers you enter. It assumes a VA can take on those hours.
Start for $1Written by the MyRemoteVA team. Search-trend figures come from Google Trends. Prices shown are our current plans. Last updated October 18, 2026. Questions or corrections? Contact us.