As the year gets underway, I want to personally let you know that the entire PATC team is fully operational, connected and ready to assist you. Whether you need help with Accounting, Bookkeeping, Tax, Payroll or anything SARS related, everything is running smoothly through our digital and remote systems. You can contact us by email, WhatsApp or phone, or set up a virtual meeting at a time that suits you. The goal remains simple: to make managing your finances easy, efficient and stress free without the need to visit an office.
That said, there is one matter that requires immediate attention.
A Critical SARS Deadline Is Approaching
SARS has confirmed that 19 January 2026 is the final deadline to submit:
- Trust income tax returns (ITR12T)
- Provisional tax returns for the 2025 tax year
This deadline is not flexible. SARS has been very clear that late or missing submissions will result in penalties, interest and compliance actions. If you are:
- A trustee
- A business owner
- A freelancer
- Or earn income outside of a monthly salary, then this deadline applies to you.
Missing it does not just trigger fines. It also puts your Tax profile at risk, delays refunds, and can lead to audits and long term compliance issues that are far more expensive to fix later. SARS has also released a draft framework that will introduce fixed administrative penalties for trusts that fail to submit their returns. While this is still in draft form, it signals a clear shift from warnings to real financial enforcement.
In short, SARS is tightening the net and non-compliance is becoming very costly.
Provisional Tax Payment Timeline
For those who are provisional taxpayers, this is how the current cycle looks:
- First payment for the 2026 tax year was due on 31 August 2025
- Second payment is due by the last business day of February 2026
- A third voluntary top up can be made by 30 September 2026 to avoid interest
But none of this matters if your 2025 tax return is not filed by 19 January 2026.
What You Should Do Right Now
If you have not yet submitted your trust or provisional tax return, now is the time to act. I strongly recommend that you:
- Ensure all beneficiary and personal details are correct
- Gather all supporting financial documents
- Allow enough time for us to review and submit properly
Leaving this until the last minute increases the risk of rejection, penalties and unnecessary SARS delays. If you are unsure whether this deadline applies to you, or if you have not yet filed, please contact us immediately. Contact us or book a virtual consultation today (1st Hour is Free, T’s and C’s Apply)
We will confirm your status, review your information and make sure everything is submitted correctly and on time. This is one of those deadlines that is far easier and cheaper to handle now than to fix later.
If you need help, reach out to us. We’re always here to assist.
Gavin Bacon,
PATC Founder
