In keeping with Commissioner Kieswetter’s 2024 vision to build a smart and modern Sars, the tax man continues its digital overhaul by modernising the Trust Suspension of Payment (SOP) process. From 17 February 2025, trust representatives and tax practitioners must submit SOP requests via the eFiling platform, replacing the old cumbersome manual submission process with a new online version.

While the online SOP process is nothing new for individual and corporate taxpayer’s, this update aligns with Sars’ broader strategy to enhance efficiency and streamline tax compliance through digital platforms for Trusts. The digitisation of SOP requests should reduce administrative burdens, improve transparency, and make it easier to track disputes.

A Help or Hindrance?

While this move towards digital efficiency is welcome, taxpayers should proceed with caution. System transitions of this nature don’t always proceed smoothly – technical glitches, processing delays, or even increased scrutiny from Sars could create new challenges. Trusts relying on SOPs to defer payment while disputes are resolved must ensure their submissions are flawless and well-documented to prevent aggressive Sars collection actions.

Additionally, digital submissions give Sars more visibility into disputes, potentially increasing oversight and enforcement. While automation may streamline processes, it also arms Sars with structured data to monitor compliance and flag irregularities.

The Complex Process

Given the complexity of the SOP process, precision and strategic accuracy are key from the outset. Mistakes or incomplete submissions can lead to delays, outright rejections, or even enforcement actions from Sars. Trusts must take proactive steps to remain compliant, especially as Sars intensifies its focus on enforcement. When things go wrong – or Sars makes an incorrect determination – the involvement of an experienced tax attorney is crucial to challenge decisions and protect the taxpayer’s rights.

Professional Assistance is Key

Taxpayers cannot afford to take a “wait-and-see” or “bury your head in the sand” approach. Engaging a skilled tax attorney is not just an option—it’s a necessity to navigate the evolving tax landscape and protect your financial interests. A well-prepared case from the start can be the difference between a successful dispute resolution and costly enforcement action.

With Sars ramping up its digital oversight, the risk of errors, delays, and increased scrutiny is greater than ever. Don’t wait—act now! Consult a tax attorney to ensure your SOP submissions are accurate, defensible, and strategically positioned to withstand Sars’ intensified enforcement efforts.

Written by André Daniels, Head of Tax Controversy & Dispute Resolution at Tax Consulting SA