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19 May 2026 – SARS advises taxpayers of the steps and requirements for the IT3(BO) Beneficial Ownership declaration on eFiling and the Income Tax Return for Individuals (ITR12).
The IT3(BO) form operates on a year‑based cycle, with the applicable year being stepped up annually on 1 April, in line with the treatment of other third‑party data submissions. Taxpayers must select the correct year when completing or updating the IT3(BO) declaration.
For more information, see the Beneficial Owner Register IT3(BO) for Partnerships webpage.
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