NewsVerify a MemberContact
Training Offices
Member Portal
SAICA LogoSAICA Logo
About
Members
Initiatives
Awards
Become a member
Our Partners
Resources
Events & Learning
Thuthuka
Vacancies
Home
/
Resources
/
Practice
/
Technical resources

Clarity on ITR12T

Overview

- This is the guidance document on further clarification for Trusts Income Tax Returns for the completion of ITR12T. Answers questions relating to - Beneficial ownership - Nature of Minutes - Capturing persons’ details

Members only content.

You need to be logged in to access this content.

AuthorSARS
DivisionTax
Keywords
Trust
Income Tax
Returns
beneficial ownership
ITR12T
Categories
Practice
Date1 September 2023
ResourcesSAICA TechnicalAudit and Assurance (301)Corporate Reporting (309)Ethics (103)Legislation and governance (695)Pathways to Relevance (39)Practice (53)Technical resources (25)Registration form (1)Video and Recordings (5)Thought leadership (26)SMP Support (2)Public Sector (230)Sustainability (97)Tax (1084)Training Offices (54)SAICA guidance
AboutHistoryBoardSocial Media GuidelinesSubscribe to our newslettersAdvertising and sponsorship
MembersMember value propositionRegional representationUshintsho
InitiativesThuthukaCA Of The Future
Become a memberSchools and learnersUniversities, colleges and studentsTrainees
ContactTerms and conditionsFraud lineGeneral Disclaimers
SAICA LogoChartered Accountants Worldwide
© 2026 SAICA, NPO REGISTRATION NUMBER 020-050-NPO