SARS IT3(t) Submission Deadline for Trusts

Posted 26 August 2025 Written by Acts Online
Category Tax

Brought to you by SA Accounting Academy: The South African Revenue Service (SARS) has issued a reminder regarding the mandatory submission of IT3(t) returns for trusts.

In terms of the Income Tax Act, No. 58 of 1962, trustees and representative taxpayers who manage distributions or payments to beneficiaries must submit the IT3(t) for Trusts by 30 September 2025. This tax declaration is designed to report financial information related to income, distributions, and other transactions to facilitate transparent third-party data reporting in accordance with SARS’s requirements.

Technical Compliance and Submission Steps

To ensure successful submission, entities must adhere to the Business Requirement Specification (BRS): IT3 Data Submission. SARS has identified five primary steps for preparing the submission file:

  • Data preparation and validation against the BRS.
  • Enrolment for third-party data submission on eFiling.
  • Testing the file format in the SARS Trade Test environment.
  • Uploading the production file.
  • Monitoring the status of the submission for acceptance or rejection.

Click here to access more information on the SARS IT3 data submission webpage.

Refer to the SARS BRS v4.0.0 at https://www.sars.gov.za/sars_external-brs_2022_it3s_v4-0-0t-9/.

What this means for you, your business, or your clients

  • For yourself: Ensure you have reviewed the technical requirements in the SARS BRS v4.0.0 to correctly interpret data fields for trust distributions.
  • For your business: Your firm must verify that its tax compliance software is updated to generate IT3(t) files that meet the latest SARS validation rules before the September deadline.
  • For your clients: Trustees must be advised to provide comprehensive distribution schedules and beneficiary tax identification numbers well in advance of 30 September 2025.

Originally published at https://accountingacademy.co.za/news/read/reminder-it3-t-submission-for-trusts

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