The filing periods for Trusts are as follows:
- Trusts that are not Provisional Taxpayers: 1 July 2022 to 24 October 2022; and
- Trusts that are Provisional Taxpayers: 1 July 2022 to 23 January 2023.
The representative taxpayer (the trustee(s) of a Trust) or the appointed tax practitioner must file an income tax return for the Trust on an annual basis and during the Trust return filing period to avoid penalties and interest. Use eFiling to submit the Trust return quickly and conveniently.
Source: SARS
