Sars moves toward trust penalties: Draft notice signals real enforcement ahead

The South African Revenue Service (Sars) has released a draft notice under section 210(2) of the Tax Administration Act that formally proposes fixed administrative penalties for trusts that fail to submit their tax returns. Although still in draft form, this publication marks a clear shift from year…

https://www.polity.org.za/article/sars-moves-toward-trust-penalties-draft-notice-signals-real-enforcement-ahead-2025-12-04