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Yes. The executor of the estate is responsible for lodging the tax returns for both the deceased individual, as at the time of their death, and for the estate, from date of death to when the estate is finalised. The executor of the estate has an obligation to make sure that all tax returns of the deceased are up to date with the South African Revenue Services (SARS). NB: If the deceased was a pensioner at the time of death or even a few years prior to date of death, the tax returns have to still be completed and submitted to SARS in order for SARS to advise the executor that the taxes are in order and will provide the executor with a Tax Compliance Certificate for the Estate (TCC).