Relevant Material or Supporting Documents

What’s New?

• 9 April 2020 – No need to go to a branch to submit supporting documents if you are not an eFiler. Taxpayers can now submit supporting documents via an online form on this website.

See our list of supporting documents when you need to register as a taxpayer or change your registered details.

Top Tip: Remember if you are submitting your relevant material via eFiling, there are certain standards which must be met, click here for more information.

If you want to know how to upload supporting documents to eFiling, click here.

Important: When registering for the first time make sure all supporting documents (relevant material) needed (e.g. Registration, Address and Banking Details) are available. We won’t be able to register you unless all the documents are received.

To confirm a Registered Representative

If more than one registered representative is recorded/listed, for registration at SARS one person must be nominated as the “official” representative to be updated on the system.

• The original and a copy of an Identity document (ID)/temporary ID/passport/driver’s licence for the registered representative
• Copy of proof of residential address of the registered representative
• Letter of appointment authorising the appointed representative to act as a Public Officer on behalf of the company or minutes of the meeting where the resolution was made that the appointed representative should act as the Public Officer of the company and;
  • Certificate of Registration of the Company; or
  • Company’s Memorandum of Incorporation (MOI); or
  • CK1/CK2.

 This is required only on the first visit, once registered with SARS, this will not be required upon every visit.

Note:  Based the Tax Administration Act an Individual & Company /Trust may only have a single representative listed across taxes.  The Registered Representative may however delegate his rights, but such an engagement with SARS will require a Power of Attorney with every visit and will be recorded as a Once off Mandate. 

The following capacities are regarded as valid ‘representative capacities’:

• Accounting Officer
• Liquidator/ Curator
• Parent/Guardian
• Main Trustee
• Main Partner
• Public Officer
• Treasurer

Registration details

Registration details include your name, surname, ID or trading name, company registered name and company registration number. Below are a list of the forms and what you will need:

• Kindly note that the ‘IT77 registration form for Individuals’ was discontinued and that the only way to register is to visit a SARS branch where the friendly staff will register you on our system.

Top Tip: Bring along a certified copy to speed up the process.

• IT77C – Application for registration Company – External form – A copy of the Memorandum and Articles of Association/Memorandum of Incorporation; Certificate of Incorporation; Certificate to commence business (if not February year-end).
• Documents required for Co-operatives: constitution signed by the founding members. Notice of registration with the co-operative registration number (CR10 form). Co-operative Certificate of Confirmation.
• IT77TR – Application for registration Trust – External form – Provide a copy of the:
  • Certificate of Incorporation for the Trust (Master’s Office)
  • Trust Deed registered with the Master’s Office.
• EMP101e – Application for Registration PAYE SDL UIF – External Form – refer to EMP101e Notes for a detailed list depending on nature of person.
• VAT101 – Value Added Tax Registration Application – External form – For supporting documents, click here.
• SC-CF-23 – Completion of DA 185 and DA 186 – External Manual: The form DA 185 and applicable annexures lists the supporting documents you need.
• SE-LR-03-M01 – Completion of DA185 – External Manual:- The form DA 185 and applicable annexures shows supporting documents you need.

The completion of the relevant tax application and amendment form are no longer mandatory, but the supporting document associated with the applicable change is still mandatory. E.g if you are required to update your address detail SARS will require a proof of an address , or when requesting bank detail changes at the branch the full FICA requirement will still apply.    

Residential or business address

The table below provides a list of documents that will be accepted by SARS as proof of residential or business address.

Top Tip: The document must clearly show the taxpayers name (either initials and surname or first names(s) and surname) and the physical address.

The Confirmation of Entity Residential/Business Address form (CRA01) must be filled in:

• Where proof of residence is in the name of a third party (e.g. in someone other than the taxpayer name) the CRA01 must be filled in. Please note that proof of address of the third party must be attached to the CRA01.
• A letter or the CRA01 must be filled by the Chief or Councillor if a taxpayer lives in an area where municipal account aren’t issued. The taxpayer must get a letter from the Councillor in the area they live in. The Chief or Councillor doesn’t need to provide proof of residence or ID if the letter or CRA01 is for a third party. 
• If an entity has only one director/member/trustee that is also the representative taxpayer and the business is trading from the representative taxpayer’s address, proof of residential address is needed. Where there is more than one member/director/trustee and the business is trading from one of the member/director’s/trustee’s addresses, the CRA01 needs to be filled in by another member/director/trustee.
• Here is the form: CRA01 – Confirmation of Residential or Business Address for Online Completion – External Form. Remember certain mandatory information must be filled in before you will be able to print the form.

Banking details

The following documents must be provided:

• A stamped letter from the bank not older than three months confirming the Account holder’s legal name; Account number, Account type and Branch code (an original document is required for a branch visit); or
• A bank statement or ATM/Internet generated statement or eStamped/notarised statement not older than three months confirming the Account holder’s legal name, Bank name, Account number, Account type and Branch code (an original document is required for a branch visit); or
• If the banking details are that of a joint bank account, shared by both spouses, a copy of the marriage certificate is required; or
• In the case of a shared bank account with a life partner, an affidavit must be provided (only for Income Tax registration) by both partners to confirm the shared account, and the reason the taxpayer is unable to have his/her own bank account; and
• For Holding/Subsidiary company or Non-resident company (for VAT):
  • VAT119i – Indemnity iro VAT Act Bank Details – External Form Indemnification in terms of Section 44(3)(d) of the VAT Act – Bank details.
• For Government Institutions:
  • Letter from bank with bank stamp indicating the banking details of the institution.

If you receive a letter from SARS to verify your banking details: The requestor submitting the supporting documents electronically, must provide an image of himself/herself holding their proof of identity, as well as a written note containing the case number and the date on which the documents are uploaded to SARS. It is important that the requestor’s face, proof of identity and the note are clearly visible in the same picture. For an example of the type of image required, click here.

When you request a banking detail change via email (under the exceptional circumstances): The requestor submitting the supporting documents via email, must provide an image of himself/herself holding their proof of identity, as well as a written note titled “Update my details” and the date on which the documents are uploaded to SARS. It is important that the requestor’s face, proof of identity and the note are clearly visible in the same picture. For an example of the type of image required, click here.

Note: For post date of death registration purposes for deceased Taxpayers on or after 1 March 2016, the banking details used in the first registration (prior to date of death) must be re–used in the second registration (post date of death) unless the Representative requires an update to the bank details. If an update is required, the Representative must provide all the relevant supporting documents. The bank account may not be the banking details of the deceased Taxpayer but should be that of the late estate.

New taxpayers must also remember to bring the rest of the supporting documents required for the registration process.

Top Tip: See more information on adding or changing banking details.

For once-off mandates

• A valid original or a temporary identity document/passport/driver’s licence and a certified copy of the individual acting on behalf of the taxpayer
• A certified copy of the taxpayer’s identity document/passport/driver’s licence
• Power of Attorney.