SARS has announced enhancements to the Transfer Duty Declaration (TDC01) on eFiling to simplify compliance and improve the accuracy of information submitted during property transactions, including new taxpayer identification requirements, updated form fields, and strengthened validation checks.
The South African Revenue Service (SARS) announced on 8 December 2025 a series of enhancements to the Transfer Duty Declaration (TDC01) on eFiling, aimed at simplifying compliance, reducing inaccurate declarations, and strengthening the collection of tax revenue during property transactions.
The updates are designed to address common registration issues and ensure that both sellers and purchasers meet the necessary compliance requirements when transferring immovable property.
A key change is the requirement to provide a tax reference number for both sellers and purchasers. For individual taxpayers, this requirement will apply only where the transaction value exceeds R2 million. SARS will also remove the annual income field from the TDC01, meaning it will no longer appear or be required for completion. In addition, the marital status section will now include a “Divorced” option to improve accuracy and alignment with taxpayer profiles.
To accommodate individuals who are not yet registered for income tax but are purchasing property, SARS will introduce a new “Not registered for income tax” field. This will function as a radio button and will prompt users to select a reason from a drop-down menu, ensuring SARS captures a clear rationale for non-registration.
SARS will also implement enhanced validation checks across the TDC01 to reduce the submission of inaccurate or incomplete information. These changes collectively aim to streamline the transfer duty process, promote accurate reporting, and improve overall compliance within the property transaction environment.
SARS has also updated the Transfer Duty Efiling guidance to reflect the aforementioned changes.
