Booysen Accountants - PTY Ltd.

Trusted. Awarded. Digital by design. Accounting | Tax | Advisory | Payroll
Helping South African SMEs stay compliant, confident & growth-ready. Since 2012.

Located in Gauteng, Western Cape & KwaZulu-Natal. The concept of our business structure is to provide our client with the most efficient and cost effective structure whereby all business related needs are provided for within one solution and one environment. Our main focus is payroll ,accounting and taxation services.We provide a professional accounting platform enabling you to remain tax complian

09/09/2026

Two trust dates, and this year they’re connected.

30 September 2026 — your trust submits the IT3(t): what it vested in each beneficiary for the year of assessment ended 28/02/2026. Income net of expenditure, capital gains, capital amounts. Beneficiary by beneficiary.

22 January 2027 — your trust files its own return, the ITR12T.

Here’s what changed. SARS now pre-populates the ITR12T, income, vested amounts, beneficiary schedules, from your IT3(t) data, where available. So the trust declares its distributions before it files, and what you submit in September becomes the starting point for the return you file in January. Get September right and January is largely done. Get it wrong and you’re correcting it four months later.

Then the part September can’t fix: a vesting only counts for the 2026 year if the trustees resolved it on or before 28/02/2026. A resolution dated today does not move income into last year. If the minute book is thin, that’s this week’s conversation.

Not certain what was resolved, vested and paid for the year to 28/02/2026? Send us the trust’s financials and minutes and we’ll tell you where you stand before month-end.

Link in bio.

08/09/2026

07/09/2026

There is a tax deadline on 30 September that doesn’t come with a return.

No IRP6. No reminder. Nothing appears on eFiling. It is the third provisional tax payment — the “top-up” — due 30/09/2026 for February year-ends.

It does one job: it stops interest running on whatever you still owe for the year of assessment ended 28/02/2026.

No penalty attaches to it. The under-estimation penalty is a second-period matter. This one is purely about interest, and SARS’ rate on outstanding tax went up to 10,50% p.a. on 01/09/2026.

If your books are done, the calculation takes an afternoon. If they are not,that is this week’s job.

Send us your February figures and we will tell you where you stand.
Link in bio. ☝️