South Africa - Apply Estate Duty

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Procedure

Apply In Person:

1. To Apply for the Estate Duty, the applicant must go to the South African Revenue Services’ (SARS) office. Contact Link
2. The applicant should inform the SARS about the deceased person at the nearest SARS branch.
3. Make sure that you have all the documents that are mentioned in the “Required Documents” section of this page.
4. The deceased person’s estate duty details will be verified by the Executor at the SARS office for the tax to be levied on the deceased estate property.
5. The further approach of the estate duty will be communicated to either the deceased person’s heir or the legatee.
6. There is no fee for applying for the Estate duty.
7. The processing time will be communicated to the applicant after applying.

Apply by Email:

1. To Apply for the Estate Duty, the applicant must send the mail to the SARS.
2. Make sure that you have all the documents that are mentioned in the “Required Documents” section of this page.
3. The applicant must send the information regarding the deceased person, and the necessary documents to the SARS official mail ID given here.
   • For Tax Practitioners: [email protected]
   • For Taxpayers: [email protected]
4. The deceased person’s estate duty details will be verified by the Executor at the SARS office for the tax to be levied on the deceased estate property.
5. The further approach of the estate duty will be communicated to either the deceased person’s heir or the legatee.
6. There is no fee for applying for the Estate duty.
7. The processing time will be communicated to the applicant after applying.

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Required Documents

• Death certificate or death notice.
• Identity document of the deceased person.
• Letters of executorship. (If applicable)
• Letter of authority. (In cases where the estate is less than R250 000)
• Certified copy of the executor’s identity document.
• Special power of attorney. (If applicable).
• Proof of physical address and contact details of the executor or agent.
• Last will and testament of the deceased person.
• An inventory of the deceased person’s assets.
• The L&D account. (If available).

Office Locations & Contacts

SOUTH AFRICAN REVENUE SERVICES
4 Rissik St, Marshalltown, Johannesburg, 2000, South Africa
Telephone Number: +27800007277
Physical address: Lehae La Sars, 299 Bronkhorst Street, Nieuw Muckleneuk: 0181, Pretoria.
Postal address: Private Bag X923, Pretoria 0001, South Africa.
Address and Contact Link
Location Link

LIST OF CUSTOMS OFFICE IN SOUTH AFRICA

• Address and Contacts Link
  

Eligibility

• Any individual, family members, heir, or legatee is eligible to inform the SARS officials about the details of the deceased person to value the Estate duty.

Fees

• There is no fee for applying for the Estate duty.

Validity

• The estate duty must be filed within 1 year from the date of the death of the deceased person.

Documents to Use

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Sample Documents

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Processing Time

• The processing time will be communicated to the applicant after applying.

Related Videos

Videos explaining the procedure or to fill the applications.
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Instructions

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e.g., The state office holds birth records since January 1908.

Required Information

• Name of the deceased person
• Tax reference number
• Address
• Applicants contact number
• Details of the property and assets of the deceased person
• Name of the spouse of the deceased person
• Name of the heir
• Name of the legatee
• Other information requested at the SARS office by the officials

Need for the Document

• Estate duty is applicable for the assets and properties of the deceased person. After levying the estate duty on the assets and properties, it will be received by either the heir or the legatee of the deceased person.

Information which might help

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Other uses of the Document/Certificate

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E.g., Birth Certificate can be used as proof of identity.

External Links

• External Link

Others

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