Monthly Tax Digest September 2026
Official source
Source domain: sars.gov.za
Collected on 29 September 2026
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Trust Filing Season 2026
Trustees and administrators can file trust returns for provisional and non-provisional taxpayers during the 2026 trust filing season and must upload the required supporting documents and submissions by 22 January 2027.
- Who it is for
- Trustees, trust administrators, provisional taxpayers and non-provisional taxpayers
- How to act on it
- Submit the Trust Income Tax Return (ITR12T) through SARS eFiling. Trusts with 1–10 beneficiaries may also obtain assistance at a SARS branch by appointment; trusts with 10+ beneficiaries must use eFiling. Prepare the required trust, financial, ownership and other supporting documents.
- Closes
- 22 January 2027
The document's recorded date is 1 March 2026. Confirm on the official source.
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Trust filing season is open from 19 September 2026 to 22 January 2027 for both provisional and non-provisional taxpayers.
Employer Interim Reconciliation Season
Employers can submit their EMP501 Interim Reconciliation Declaration for payroll information covering 1 March 2026 to 31 August 2026, together with accurate IRP5/IT3(a) employee tax certificates.
- Who it is for
- Employers
- How to act on it
- Prepare and submit the EMP501 Interim Reconciliation Declaration with accurate IRP5/IT3(a) certificates, after checking EMP201 declarations, PAYE, UIF, SDL, ETI values and employee Income Tax Reference Numbers.
The document's recorded date is 1 March 2026. Confirm on the official source.
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September marks the start of the Employer Interim Reconciliation (EMP501) period, during which employers reconcile payroll information for the period 1 March 2026 to 31 August 2026.
Key Takeaways
- South African Revenue Service tax-compliance digest
- Employer Interim Reconciliation Season begins 21 September 2026
- EMP501 reconciliation covers 1 March 2026 to 31 August 2026
- Trust filing season runs from 19 September 2026 to 22 January 2027
- Trust returns use the ITR12T and are submitted through SARS eFiling
- Trust returns are not accepted by post
- South African Revenue Service
- SARS
Dates
Closing Date
1 March 2026