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.
- The request to update the details must be completed by the registered representative on the SARS Online Query System.
- See the updated SARS Online Query System Guide.
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
Frequently Asked Questions
FAQ: What are the three SARS POA forms provided?
The three SARS POA forms are: TPPOA – Special Power...
Read MoreFAQ: Can I register for all types of tax types using eFiling?
No, you can’t register for all tax types on eFiling....
Read MoreFAQ: How will I be kept up-to-date of any new registrations or changes made to the registered particulars?
New registrations or changes made on the profile will be...
Read MoreFAQ: How do I get a Notice of Registration?
The Notice of Registration for Individuals (IT150) can be obtained...
Read More
