Trust
Compliance Guide
Legal arrangement where a trustee holds and manages assets for the benefit of beneficiaries. Registered with the Master of the High Court, not CIPC.
Compliance Topics
Select a topic to see detailed requirements, deadlines, fees, and step-by-step guides for Trust businesses.
Registration
How to register with CIPC and SARS
How to Register a Trust in South Africa
Annual Returns
Filing annual returns and regulatory requirements
Annual Returns for Trusts in South Africa
Tax Obligations
Income tax, provisional tax, VAT requirements
Tax Obligations for Trusts in South Africa
PAYE & Payroll
Employee tax, UIF, SDL registration
PAYE & Payroll for Trusts in South Africa
BEE Compliance
Broad-Based Black Economic Empowerment
BEE Compliance for Trusts in South Africa
Financial Statements
Required reporting and audit thresholds
Financial Statements for Trusts in South Africa
Deregistration
How to close or deregister
How to Wind Up and Deregister a Trust in South Africa
Key Compliance Facts
Regulatory Bodies
- Master of the High Court
- SARS (South African Revenue Service)
- Department of Employment and Labour (if employing staff)
Compliance Essentials
- Annual tax return filing with SARS
- B-BBEE affidavit or verification
- Annual financial statements
Other Entity Types
Manage your Trust compliance with Accounter
Accounter automates tax calculations, return filing, and record-keeping for South African businesses. Stay compliant without the stress.