Trust tax administration newsflash

A public notice issued by SARS on 27 March 2026 listed non-submission of income tax returns by Trusts as an instance of non-compliance, subject to an administrative non-compliance penalty under section 211 of the Tax Administration Act, 2011 (“TAA”). Administrative penalties may be imposed on taxpayers who fail to comply with an obligation under a tax Act.

Under section 210 of the TAA, SARS must impose an administrative fixed-amount penalty when a taxpayer fails to comply with certain obligations prescribed under a tax Act and listed in a public notice issued by the Commissioner. These penalties apply to administrative non-compliance and will be calculated in terms of section 211 of the TAA. Please refer to the TAA for details of the penalties levied and to the table below for how they will be calculated with reference to the assessed loss or taxable income of the trust for the preceding year.