This practical course provides essential guidance on managing the income tax affairs of deceased individuals and late estates. Participants will learn how to complete and submit final tax returns, register late estates on SARS eFiling, understand post-death tax obligations, and ensure compliance throughout the estate administration process.
The death of a taxpayer creates a range of tax obligations that must be addressed before a deceased estate can be finalised. This interactive course provides a practical overview of the tax compliance requirements applicable to deceased individuals and late estates. Participants will learn the distinction between pre-death and post-death tax returns, how to register a late estate on SARS eFiling, and the documentation required to submit returns accurately. The course also examines the tax treatment of income earned before and after death, the responsibilities of executors, and the interaction between normal tax and Estate Duty. Practical examples and SARS procedures will be discussed to help participants navigate the process with confidence.
Key Topics Covered:
• Pre-death vs Post-death tax returns – what is the difference?
• How to register a late estate on e-filing
• Tax Treatments for Late Estates and Deceased Individuals
• How to submit your final tax return for a deceased individual in the year of death
• Estate Duty vs Normal Tax
• Executors of Deceased Estates
• Estate Administrators
• Fiduciary Practitioners
• Accountants and Bookkeepers
• Tax Practitioners and Tax Consultants
• Chartered Accountants (CA(SA))
• Professional Accountants (SA)
• Attorneys and Candidate Attorneys
• Trust and Estate Planning Advisors
• Financial Planners and Wealth Advisors
• SARS Compliance Personnel
• Anyone involved in the administration or taxation of deceased estates.
