Print Page   |   Report Abuse
News & Press: SARS operational & eFiling questions

Does SARS allow minors to register for income tax?

09 December 2014   (0 Comments)
Posted by: Author: SAIT Technical
Share |

Author: SAIT Technical

Q: A client passed away and his money and some assets must be transferred to a trust for his very young daughter. The executor asked me to register the minor for income tax – reason being that they want to invest the money into a Living Annuity. Is it correct to register the minor for income tax number and will SARS accept it? According to me, the minor cannot be registered for income tax at this stage and any interest income will have to be reflected under the mother’s income tax.

A: Our guidance assumes that the trust is not a special trust and deals only with the request relating to the minor.  A minor can in fact be registered as a taxpayer. This is in terms of section 67(1) of the Income Tax Act that "every person who at any time becomes liable for any normal tax or who becomes liable to submit any return contemplated in section 66 must apply to the Commissioner to be registered as a taxpayer in accordance with Chapter 3 of the Tax Administration Act.”  If the minor therefore becomes liable to submit a return or becomes liable for any normal tax, the minor must be registered as a taxpayer.  

Disclaimer: Nothing in this query and answer should be construed as constituting tax advice or a tax opinion. An expert should be consulted for advice based on the facts and circumstances of each transaction/case. Even though great care has been taken to ensure the accuracy of the answer, SAIT do not accept any responsibility for consequences of decisions taken based on this query and answer. It remains your own responsibility to consult the relevant primary resources when taking a decision.


Section 240A of the Tax Administration Act, 2011 (as amended) requires that all tax practitioners register with a recognized controlling body before 1 July 2013. It is a criminal offense to not register with both a recognized controlling body and SARS.


The Act requires that a minimum academic and practical requirments be set to register with a controlling body. Click here for the minimum requirements of SAIT.

Membership Management Software Powered by®  ::  Legal