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Estate Duty

When a person dies, the assets he leaves behind are called his ‘estate’. SARS, the South African Revenue Services, takes a tax, based on the value of the estate. This is called ‘estate duty’.

The Estate Duty Act 19551 deals with all the issues relating to this tax. It falls under the authority of the Minister of Finance, but is administered by the Commissioner for SARS.

  1. It is a criminal offence not to comply with any reasonable requirement of the South African Revenue Services, or of the Master of the High Court, for the purposes of the Estate Duty Act.2

  2. If you obstruct SARS, or the Master of the High Court, in carrying out any provisions of the Estate Duty Act you commit an offence.3

  1. As amended; the latest amendment was effected by Act 31 of 2013. 

  2. Section 28(2)(c). 

  3. Section 28(2)(d).