Skip to main content
Independent South African SARS tax assistance
010 288 1366|WhatsApp
Tax Relief SA
Home/Guides/REV267 or CIS

REV267 and the SARS CIS: which form is relevant?

People sometimes search for “REV267” and a “Collection Information Statement” together, assuming one replaced the other. They are different forms for different purposes. This guide distinguishes them and points to the relevant official source for each, without hosting a stale copy or asserting that any one form is mandatory for your matter.

Two different forms for two different questions

REV267 is an estate-duty return. The Collection Information Statement (CIS) belongs to SARS’s debt-arrangement guidance. They address different questions and should not be treated as interchangeable.

Which form is which?

REV267 and the CIS compared

REV267 - the Estate Duty Return

REV267 is the return used in an estate-duty context. If your matter concerns estate duty, the authoritative source is the official SARS Estate Duty page. For the site’s limited estate-tax-support context, see deceased estates.

CIS - the Collection Information Statement

The CIS belongs to SARS’s guidance on owing money, used for instalment-payment and debt-compromise requests. The authoritative source is the official SARS owing money page. For the documents a compromise review may need, see compromise documents; that checklist is separate from this form-identification guide.

Practical next steps

What to do now

Identify the notice and purpose: establish whether your matter is estate duty or a debt-arrangement request. The form follows from the question, not the other way around.

Obtain the current form from the official page: use the relevant SARS page linked above rather than a saved copy. SARS updates its forms and guidance, so confirm you have the current version each time.

Confirm authority and evidence: the form is part of a process. Establish who can instruct the work and what evidence that matter requires before anything is submitted.

Limits

What this guide is and is not

What it provides

  • A distinction between an estate-duty return and a debt-arrangement form.
  • Pointers to the official SARS page for each, so you obtain the current version.

What it is not

  • A hosted copy of either form. SARS updates forms; a stale copy can mislead.
  • A determination of which form applies to your facts, or proof that a submission is approved.

Questions about REV267 and the CIS

Is REV267 the debt-compromise form?

No. REV267 is an estate-duty return. The CIS is the form linked from SARS’s debt-arrangement guidance for instalment and compromise requests. Identify the different purposes and use the relevant Estate Duty or owing money source for your matter.

Where should I get the current version?

Through the appropriate official SARS page, using the current instructions rather than a saved unofficial copy. SARS updates its forms and guidance over time, so a copy downloaded months ago may no longer be current.

Does completing a form mean the matter is approved or finalised?

No. A form is part of a process, not proof of its outcome. Completing and submitting it is information SARS uses to assess your position; any approval or finalisation is a separate, discretionary step.

Form names, their purposes and current availability require verification against the Tax Administration Act, estate-duty legislation and current SARS guidance before public release. This guide identifies the forms in general terms and directs you to the live official source; it does not host a copy and does not determine which form applies to your matter.

Confirm which form and route apply to your matter

A confidential assessment identifies the form relevant to your matter, confirms the correct route, and pairs it with your statement of account where relevant. No outcome is promised. No documents or passwords are required to begin.

Request assessment