Adding or Changing Banking Details - South African Revenue Service

To protect Taxpayers against fraud, new banking details or banking detail updates will be subject to an account verification process prior to accepting the changes. Any refunds due will only be processed when the banking details have been verified. Refunds due will only be paid if the banking details have been confirmed as valid.

How do I add or change banking details?

If you need to add or change banking details it can be done:

By completing the Registration Amendments and Verification Form (RAV01) on eFiling (excluding Customs and Excise)
On the SARS MobiApp by tapping on the Profile Management tab.
When completing the following on eFiling:
- Income Tax Return for Individuals (ITR12)
- Request for a Transfer Duty Refund.
Via email for exceptional circumstances only
In person at any SARS branch if you’re not registered on eFiling (this may require you to make an appointment).

Please note: Customs and Excise clients should visit their nearest SARS Customs branch for the registering and update of banking detail changes as these changes cannot be performed on eFiling. A completed DA 185 – Application form – Registration and licensing of Customs and Excise Clients – External Form and applicable supporting documents must be submitted at a branch. When requesting banking detail changes via email or by making an appointment at a SARS branch, we will:

Confirm the person(s) requesting the changes is authorised to do so.
Authenticate the relevant supporting documents needed for adding or changing banking details in order to reduce fraud.

Please note: Banking details will not be updated on the SARS systems if requested by:

Fax
Post
Telephone.

Who can change banking details?

Only Taxpayers, Registered Representatives or Registered Tax Practitioners are allowed to change banking details.
The Registered Representative’s details must match those on the SARS system. For more information see ‘Single Registration’.

Tax Practitioners may request banking detail changes on behalf of Taxpayers in all instances, including exceptional circumstances. Please note, a Requestor with mandate is only allowed to do the changes in exceptional circumstances. For more details on the exceptional circumstances, you can refer to the Change of Banking Details – External Guide.

Top Tips:

The TPPOA form (Special Power of Attorney by Practitioners) hasn’t been updated yet to remove the exclusion of change of banking details. SARS will accept the form until this is updated.
The “Authority on Special Power of Attorney by Tax Practitioner” presented to the staff member is NOT acceptable for updating banking details.

SARS will allow a once-off instruction to add or change banking details for an Entity other than the above mentioned group under unique circumstances. See the list of exceptions and the supporting documents (relevant material) needed.

What are valid bank accounts?

A valid bank account is:

A cheque, savings or transmission account type
With a valid branch number
Held at a valid bank
In the name of the Taxpayer(s)
Not a credit card, bond or foreign bank account.

Joint Accounts (Shared Accounts)

Where a Taxpayer shares a bank account with his/her spouse, it is no longer necessary for both spouses to visit the SARS branch for verification purposes. It is only necessary for the spouse requesting the banking detail change to visit the SARS branch.

All the supporting documents (relevant material) must be provided, including a certified copy of the marriage certificate or an affidavit for life partners, whichever one is applicable.

What is needed to add or change banking details?

For a detailed list of the supporting documents required under each unique circumstance, please click here.

What additional documents will be needed?

The following additional documents may be needed for different scenarios:

(Top Tip: All letters must be in one of the official South African languages. If not, SARS will ask for a translation.)

Companies [Corporate Income Tax (CIT) including Body Corporates]

Either a copy of:
- Copy of Certificate of Incorporation in the case of a Company
- A Partnership/Joint Venture agreement
- A trust deed together with the minutes of a meeting specifying who is authorised to act on behalf of a trust
- A Foreign donor agreement between the applicable country and South Africa in the case of a foreign donor funded project
- The founding documents for Body Corporates.
Letter of appointment where the request is received from the Representative.
Resolution letter of appointment from the Company where the request is received from the Representative for the first time.

Customs

Individuals
- A bank certified original bank statement or a legible bank certified copy of an original bank statement or a bank certified original auto bank statement; or an original letter from the applicant’s bank on an official bank letterhead
- Certified Copy of ID or passport
- Original or certified copy of:
  - Municipal or fixed line account issued to the applicant to confirm the applicants physical address
  - An affidavit issued by commissioner of oaths
  - Utility account
  - Mobile phone account statement
  - Lease agreement.
Companies
- Certified copy of the founding document or any certificate issued in terms of the laws of the republic or of another country certifying that the applicant is incorporated, registered or recognised in terms of the law of the republic or that other country
- A bank certified original bank statement or a legible bank certified copy of an original bank statement or a bank certified original auto bank statement; or an original letter from the applicant’s bank on an official bank letterhead
- Certified copy of the identity document or passport proving identity and citizenship of the managing director, financial director and every other director and the public officer. For close corporation copy of the public officer and every member or partner
- Original or certified copy of:
  - Municipal or fixed line telephone account issued to the applicant to confirm the applicants physical address
  - An affidavit issued by commissioner of oaths
  - Utility account
  - Telephone account
  - Lease agreement.
Trusts
- Certified copy of the founding document or any certificate issued in terms of the laws of the republic or of another country certifying that the applicant is incorporated, registered or recognised in terms of the law of the republic or that other country
- A bank certified original bank statement or a legible bank certified copy of an original bank statement or a bank certified original auto bank statement; or an original letter from the applicant’s bank on an official bank letterhead
- Certified copy of the identity document or passport proving identity and citizenship of the trustee or administrator of the trust
- Original or certified copy of:
  - Municipal or fixed line telephone account issued to the applicant to confirm the applicants physical address
  - An affidavit issued by commissioner of oaths
  - Utility account
  - Telephone account
  - Lease agreement.

Employers

Either a copy of:
- Copy of the Certificate of Incorporation in the case of a company
- A Partnership/Joint Venture agreement
- A trust deed together with the minutes of a meeting specifying who is authorised to act on behalf of a trust
- A Foreign donor agreement between the applicable country and South Africa in the case of a foreign donor funded project
- In the case of a municipality a notice establishing the district municipal structure that shows who is the appointed Chief Financial Officer (CFO). The minutes of a special council meeting must also be provided where the municipal structure was changed.

Please note: Only the front page of the municipal structure and the parts which show the accounting officer (municipal manager) and CFO details must be submitted.

Excise

Individuals
- Cancelled cheque or a bank certified original bank statement or a legible bank certified copy of an original bank statement not more than 3 months old; or an original letter from the applicant’s bank on an official bank letterhead
- Certified Copy of ID or passport or drivers licence
- Copy of proof of physical address.
Companies
- Registration certificate of the business as issued by the Registrar of Companies [i.e. the Companies and Intellectual Property Commission (CIPC)]
- A bank certified original bank statement or a legible bank certified copy of an original bank statement not more than 3 months old; or an original letter from the applicant’s bank on an official bank letterhead
- Certified copy of the identity document or passport proving identity of the managing director, financial director and every other director and the public officer. For close corporation copy of the public officer and every member or partner
- Original or certified copy of:
  - Municipal or fixed line telephone account issued to the applicant to confirm the applicants physical address
  - An affidavit issued by commissioner of oaths
  - Utility account
  - Telephone account
  - Lease agreement.
Trusts
- Registration certificate of the business as issued by the Master of the Supreme Court in the case of a Trust
- Copy of the bank statement with original bank stamp not more than 3 months old or in the case and only in exceptional cases where the taxpayer opened a new account and cannot produce bank statement an original letter from the bank on the bank letterhead with the original bank stamp reflecting the date the bank account was opened
- Certified copy of the identity document or passport proving identity of the trustee or administrator of the trust
- Original or certified copy of:
  - Municipal or fixed line account issued to the applicant to confirm the applicants physical address
  - An affidavit issued by commissioner of oaths
  - Utility account
  - Mobile phone account statement
  - Lease agreement.

Government Institutions

The representative taxpayer of a Government Institution is usually the Accounting Officer. However, a representative taxpayer can be characterised as follows as per the different Government Institutions:
- Local Government – the Municipal Manager
- Provincial Government – the Superintendent General
- National Government – the Director General.
The representative taxpayer can delegate the tax responsibility to the Chief Financial Officer (CFO) or any other official.
Letter on the letterhead of the Government Institution from the Accounting Officer showing the details of the representative taxpayer to whom the tax function has been delegated (this letter must also show the business address of the Government Institution).
Letter from the bank with bank stamp showing the banking details of the Government Institution (this will be used for change of banking details only).

Overseas bank accounts

Income Tax Refunds will only be issued in exceptional circumstances where a taxpayer has emigrated and therefor will no longer make use of a South African bank account.

The current process of issuing manual cheques for overseas refunds has been replaced with an EFT process.

Kindly email your request to Contact.North@sars.gov.za in English.

The following information should be included in / attached to the email:

Request for Refund
Income Tax Reference Number
Residential Address of the Taxpayer
Proof of Residential Address, 1 page only
Certified copy of Taxpayers ID / Passport
Bank country
Bank Name
Physical Address of the Bank
Swift address / BIC Code
Branch Town Name / Sorting Code
Branch clearing code
Account Number
IBAN Number (for UAE, UK and European countries)
Beneficiary account Currency
Copy of Bank Statement, 1 page only

IMPORTANT – PLEASE NOTE THE FOLLOWING IS NOW REQUIRED FOR PAYMENT TO ALL ASIAN COUNTRIES: Letter of confirmation from the bank stating that payment will be accepted from the Republic of South Africa.

Transfer Duty

No additional supporting documents (relevant material) are needed.

Trust

Copy of the Trust Deed together with the minutes of a meeting specifying who is authorised to act on behalf of the Trust.
Letter of authority from the Master of the High Court, where the request is received from the representative.
Resolution letter of appointment from the company, where the request is received from the representative.

Vendors

Either a copy of:
- Copy of Certificate of Incorporation in the case of a company
- Partnership/Joint Venture agreement
- A trust deed together with the minutes of a meeting specifying who is authorised to act on behalf of a trust
- A Foreign donor agreement between the applicable country and South Africa in the case of a foreign donor funded project.
Where a third party bank account is used:
- Non-resident company:
  - VAT119i – Indemnity iro VAT Act Bank Details – External Form
  - A copy of the Memorandum of Incorporation or similar document issued indicating country of issue
  - A copy of the letter of appointment of the representative vendor
  - A valid original or a temporary identity document/passport/driver’s licence and a certified copy thereof of the authorised signatory of the nominated bank account.
Main holding company or subsidiary company:
- VAT119i – Indemnity iro VAT Act Bank Details – External Form
- A copy of the letter from the Public Officer confirming group structure
- A copy of a letter of appointment of the representative vendor
- A valid original or a temporary identity document/passport/driver’s licence and a certified copy thereof of the authorised signatory of the nominated bank account.

Frequently Asked Questions

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