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​Foreign Tax Recovery Assistance

Section 185 of the Tax Administration Act, 2011, makes provision for the recovery of revenue on behalf of foreign governments:

• Section 185 – Certificate for tax recovery on behalf of foreign governments

Read more about where it should be submitted on Foreign Tax Recovery Assistance

​Power of Attorney (POA) Forms provided by SARS

• SPPOA – Special Power of Attorney 
  To appoint any taxpayer or representative taxpayer, except a tax practitioner, to act on his/her behalf
  
  The SPPOA must be accompanied by –
  • a certified copy of the taxpayer’s identity document;
  • a certified copy of representative taxpayer’s identity document; and
  • an affidavit from the taxpayer authorising the representative taxpayer to act on his/her behalf. The affidavit to, at a minimum, include the identity number of the representative and the tax number of the taxpayer.
    
    
• TPPOA – Special Power of Attorney to Tax Practitioner 
  To be completed by a taxpayer or representative taxpayer to appoint a tax practitioner to act on his/her behalf
  
  
• ASPOA – Authority on Special Power of Attorney by Tax Practitioner 
  To be completed by a tax practitioner to further delegate an employee to act on a client’s behalf (The TPPOA must be submitted simultaneously with this ASPOA to SARS offices)

Note:

Power of Attorney forms presented to the SARS branches should be original documents, with the exception of overseas taxpayers. These forms must be presented within its validity period, which could be anything between one month and 24 months, containing the required information and duly signed by the person transferring his/her authority to someone else to act on his/her behalf. 

What is important to note, is that if a change is made to the representative taxpayer, and such representative taxpayer is authorised by way of a Power of Attorney, that a taxpayer submits a new Power of Attorney, for the new representative taxpayer and ensures that the old Power of Attorney is revoked. This will prevent confusion later on when dealing with a new representative taxpayer, and will also prevent a previous taxpayer representative from dealing with your tax matters, when no longer authorised to do so. The confidentiality provisions of the Tax Administration Act are very important, and this will ensure that SARS only deals with persons representing taxpayers, who are properly authorised to do so.