Trust Registration
Application to register a trust as a taxpayer with SARS (form IT77TR). Must be completed after the trust is registered with the Master of the High Court and a Letter of Authority has been issued. Obtains an income tax reference number for the trust.
T1
Registered Name of Trust
Full registered name of the trust exactly as it appears in the trust deed and on the Letter of Authority issued by the Master of the High Court.
T2
Trust Registration Number
Registration number assigned by the Master of the High Court (e.g., IT 12345/2024). Required before SARS registration can proceed. Attach a certified copy of the Letter of Authority from the Master.
T3
Registration Date
Date the trust deed was signed and the trust came into existence. For testamentary trusts, this is typically the date of the testator's death.
T4
Trust Type
SARS trust classification: Intervivos (created during the founder's lifetime), Vested (beneficiaries have a fixed right to income and/or capital), or Discretionary (trustees decide how and when to distribute income and capital). Special trusts — Type A (for persons with disabilities) and Type B (for minor beneficiaries of a deceased parent) — are taxed at individual sliding-scale rates rather than the flat 45% trust rate.
T5
Nature of Business / Activity
Description of the trust's primary purpose and activities (e.g., investment, property holding, family estate planning, trading). Determines whether the trust will be liable for provisional tax and whether VAT registration is required if trading turnover exceeds R1 million.
T6
Trading Status
Indicates whether the trust actively trades (conducts business activities generating income). Trading trusts are typically required to register as provisional taxpayers and may need to register for VAT.
T7
Representative Taxpayer
Details of the trustee appointed to represent the trust before SARS — name, ID number, and contact details. This trustee signs the trust's tax returns and is responsible for ensuring all SARS obligations are met.
T8
Physical and Postal Address
Registered address of the trust for SARS correspondence. A physical address is mandatory (not a PO Box). SARS uses this to send assessments, audit notices, and other official communication.
T9
Banking Details
Trust bank account details for processing any tax refunds. Must be a dedicated trust bank account — not a personal or business trading account. Maintaining a separate trust account is required by the Trust Property Control Act.