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What’s new

27 August 2021 – Updating of the registered representative of a taxpayer for Income Tax, PAYE and VAT.

Reqeusts to update the registered representative of a taxpayer in respect of Income Tax, PAYE and VAT can be submitted on the SARS Online Query System.

What is a registered representative?

A registered representative is a person who is appointed with full rights to act on behalf of another legal entity (e.g. Companies, Trusts, etc.), often Public Officers, Accounting Officers, or administrators, etc. If a legal entity has more than one registered representative, then one has to be nominated as the official “representative person” with SARS. Remember the registered representative must be registered with SARS.  

Enhancements for registered representatives (e.g. Public Officers)

With single registration, registered representatives (e.g. company representatives or Public Officers) are now able to do additional functions on eFiling, read more here.

Who may be a registered representative?

The following individuals will be allowed to act as “registered representative”:

Legal Entity Type Nature of Entity Representative Capacity
Individual Individuals Parent/Guardian, Curator, Executor, Administrator
     
  Sole Proprietors Curator, Executor, Administrator
     
Companies and Intellectual Properties Commission (CIPC) Registered Companies State Owned Company (SOC) Public Officer, Liquidator, Administrator
     
  Private Company (Pty) Ltd Public Officer, Liquidator, Administrator
     
  Public Company (Ltd) Public Officer, Liquidator, Administrator
     
  Personal Liability Company (Inc) Public Officer, Liquidator, Administrator
     
  Non Profit Company (NPC) Public Officer, Liquidator, Administrator
     
  Company Limited by Guarantee Public Officer, Liquidator, Administrator
     
  External Company Public Officer, Liquidator, Administrator
     
  Non Profit External Company Public Officer, Liquidator, Administrator
     
  Company Registered Under Transvaal Law Public Officer, Liquidator, Administrator
     
  Close Corporation Public Officer, Liquidator, Administrator
     
  Unlimited Company Public Officer, Liquidator, Administrator
     
  Primary Co-Operative Public Officer, Liquidator, Administrator
     
  Secondary Co-Operative Public Officer, Liquidator, Administrator
     
  Tertiary Co-Operative Public Officer, Liquidator, Administrator
     
  Statutory Body Public Officer, Liquidator, Administrator
     
Non CIPC Registered Entities Partnerships/Body of persons Main Partner, Public Officer (of the main partner where the main partner is a juristic person)
     
  Clubs Treasurer, Liquidator, Administrator
     
  Association not for Gain Accounting Officer, Liquidator, Administrator
     
  Welfare Organisation Accounting Officer, Liquidator, Administrator
     
  Foreign Governmental Institution Accounting Officer, Liquidator, Administrator
     
Trust
Testamentary trust
Other trusts		 Main Trustee, Liquidator,  Executor, Administrator
     

Registered Tax Practitioners will still be required to produce a signed power of attorney with each branch visit, and their current eFiling profile will remain unchanged.  

How do I confirm I am the registered representative?

Visit your nearest SARS branch with the required relevant material (supporting documents) and record your relationship with your clients on the SARS system.   Once registered, you may then start using eFiling to maintain the registered details of your clients. You will also have the ability to allocate this function to additional eFiling administrators.  

Need help?

Call the SARS Contact Centre on 0800 00 SARS (7277) or visit your nearest SARS branch. Make sure you take your relevant material along.

To access this page in different languages click on the links below:

  • Sepedi 
Related Documents

ASPOA – Authority on Special Power of Attorney by Tax Practitioner – External Form

ECS-LER-03 – Legal Entity – External Standard

SPPOA – Special Power of Attorney – External Form

TPPOA – Special Power of Attorney to Tax Practitioner – External Form

Frequently Asked Questions

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