Notify SARS and submit a final tax return for the deceased
SARS, through eFiling or a SARS branch appointment. A tax practitioner can do this on the estate's behalf.
Some steps differ by region inside the country.
Where
SARS, through eFiling or a SARS branch appointment. A tax practitioner can do this on the estate's behalf.
How
Register the executor as the representative taxpayer for the deceased on eFiling.
Bring the deceased's tax affairs up to date and submit the final return to the date of death.
Register the deceased estate as a separate taxpayer for income earned after the death.
Request a tax clearance or compliance confirmation once everything is filed, the Master needs the estate tax settled before closure.
What to bring
The Letters of Executorship or Section 18(3) letter
A certified copy of the death certificate
The deceased's tax number
Their last few IRP5s, investment tax certificates, and medical aid certificate
Timing
Allow several months. SARS deceased estate matters are slow and often need follow up.
Sources
This is practical information, not legal, medical, or financial advice.