Supporting Docs – Registration

Do you want to register as a taxpayer or change your registered particulars?

If you are an individual and you need to register as a taxpayer or make changes to your surname, first name, initials, date of birth, identity number or passport number, passport country or marital status, you will need the following documents as proof of your identity:

• Certified or uncertified copy of a valid identity document, driving licence, passport, temporary identity document, asylum seekers certificate or permit together with the original identification.
• A date is not required on the certification stamp; as the original ID is required when visiting a branch.
• If you are a minor, a certified or uncertified copy of your birth certificate together with a copy of the one of the parent’s/guardian’s identity document. If there is no surviving parent, the death certificate of one parent must be provided by the appointed guardian.
• If you are represented by a legal guardian, a letter confirming legal guardianship or a court order.
• Note that prior to 1 November 2016 this was named ‘Unabridged Birth Certificate’.
• If you are represented by a Tax Practitioner/Representative, a copy of your ID is required.
• Where the scanned copy is unclear, the branch should complete the ‘Verification of ID Form’.
• Please note the Tax Practitioner will not be allowed to change the identity number of the individual.
• Where you do not have the updated ID, but a valid marriage certificate – the change may be made.
  • If only a hand written marriage certificate is available, the change will be allowed – but the new ID must also be presented.
• Where only a new ID is presented without a marriage certificate or ‘old’ ID, the marriage certificate is required.
• For changes of surname due to cultural belief, you will need:
  • Original and a copy of a new ID
  • Letter from Home Affairs.

For proof of banking details for new taxpayers or for changes in banking details for existing taxpayers, see the list of required supporting documents.

Top Tip: If you’re an eFiler, you will be able to change some your personal details via eFiling. Instead of going into a SARS Branch, see which changes can be made via eFiling.

For Employers – if you want to apply for registration of Payroll taxes:

• Complete the EMP101e Payroll taxes – Application for Registration taxes form
• For assistance in completing the form, see  the Guide for completion of Employer Registration application.
• For more information on Employees’ tax, see the 2018 Guide for Employers iro Employees’ Tax for more detail.
• If you are already registered for another tax type via eFiling, please see How to complete the Registration, Amendments and Verification Form (RAV01) guide as part of the Single Registration initiative.
  
  

For Non-Executive Director (NED), any of the following documents:

• IRP5 certificate with source code 3620 (only applicable to resident NED where PAYE was withheld) or 3621 from 2018 year of assessment;
• Copy of a service contract;
• Copy of the minutes of the directors’ meeting; or
• Copy of a letter of appointment as NED.
  • The following documents are not acceptable –
    • Cash flow projection;
    • Business plan; and
    • Tender proposal.

For changes in taxpayer status to Non-Resident:

• Written request or
• Copy of residency certificate from a country of residence.
• If you are emigrating, present your ID and do not change your passport number in the country of residence.

For registration or proof of Address (Business Address/Residential Address):

For General Accounts:

Government issued document:

Notes:

• The document provided as proof of residential address must reflect the taxpayer’s name (either initials and surname or first name(s) and surname) and physical address.
• If a company/close corporation/trust have 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 in the name of the director/member/trustee is acceptable.
• A letter from an educational institution confirming the physical address of the student.
• The lease agreement must be signed by the lessor and lessee. Take note of the expiry date. If the lease agreement has lapsed and the addendum states that the renting period is on a month to month basis, the lease agreement must be accepted.
• Government institutions – This is similar to what is required under proof of identity. The Government Institution must provide a letter on a Letterhead of the Government Institution which indicates their name and address.
• Tax Exempt Institution – Any acceptable proof of address and a letter of request on the organisation’s letterhead.
• For any document which is not on the list, proof of address must have the following (basic requirements):
  • Taxpayer’s  name/initials and surname
  • Physical address and not postal address
  • Not older than 3 months or 1 year if issued once in a year/6 months if issued twice in a year
• If you stay in a residence owned by a third party (i.e. proof residence is in the name of someone else and not the taxpayer), a ‘Confirmation of Entity Residential/Business Address’ (CRA01) form must be completed and signed by the 3rd party:
  • All mandatory fields can be completed online on the form before printing it.
  • A blank form can be printed for manual completion by indicating the type of CRA01 required i.e. the entity and selecting the ‘Print Blank Form’ button.
• Some businesses are in remote areas where there are no municipal accounts. Alternatives must be considered in this regard:
  • A letter or the Confirmation of Residential/Business Address by a Third Party (CRA01) must be completed by the Chief/Councillor/Farmer.
  •  The Chief/Councillor/Farmer is not required to provide their proof of residence or ID if the letter or CRA01 is for a third party.
  • The letter must be from your Chief, Councillor or Farmer. For an example, the letter must be from your Ward Councillor and not from the Councillor of any Ward in that city/town. 

If you are a business and need to register as a taxpayer or change your registered particulars:

• Partnership/Joint venture
  • Certified or uncertified copy of a valid identity document, driving licence, passport, temporary identity document, asylum seekers certificate or permit together with the original identification of partners or copies of registration documents depending on the nature of the company.
  • Confirmation of partnership (VAT128) or Partnership Agreement if not VAT specific.
    
    
• Company/CC/Co-ops
  • Copy of registration documents depending on the nature of the company. 
  • A certified or copy of a valid identity document, driving licence or passport, temporary identity document, asylum seekers certificate, permit of two members/directors/shareholders of the company/close corporation/share block.
  • VAT121 form, if the tax period is category E.
  • Co-operative:
    • Copy of a signed constitution, and
    • Co-ops certificate of confirmation, or
    • Notice of registration with the co-operative registration number (CR10)
    • Power of Attorney, if necessary.
      
      
• Body Corporate
  • Copy of one of the following founding documents:
    • Certificate of Establishment, or
    • Management and Conduct Rules of Body Corporate.
      
      
• Film (including a feature film, a documentary or documentary series or an animation)
  • Copy of one of the following:
    • Production Service Agreement (PSA); or
    • Production Dealings Document (Film Board or South African Broadcasting Corporation (SABC); or
    • Provisional Acceptance Document issued by the Department of Trade and Industry (DTI).
      
      
• Radio Stations, Educational Institution, Trade Union, Fund
  • Copy of one of the following founding documents:
    • Community radio station – A letter of registration issued by the Independent Communications Authority of South Africa (ICASA).
    • Education institution – A copy of the certificate of registration issued by the relevant Education Authority.
    • Trade Union – A copy of certificate of registration issued by the Department of Labour.
    • Pension-/Provident-/Retirement Annuity Fund – A copy of certificate of registration issued by the Financial Services Board.
      
      
• Government Institution (which includes National, Provincial and Local Government) and Municipality
  • Letter on a Letterhead of the Government Institution which indicates their name and address.
    
    
• Association not for gain/Welfare Organisation/Club
  • Copy of one of the following founding documents:
    • Constitution; or
    • Friendly societies registration document.
      
      
• Foreign Donor Funded Project
  • Agreement between International Donor Fund and the RSA Government.
    
    
• Trust
  • Copy of one of the following founding documents:
    • Certificate of registration from the Master’s Office, or
    • Trust deed registered with the  Master’s Office; and
    • Certified or uncertified copy of a valid identity document, driving licence, temporary identity document, asylum seekers certificate, permit; passport of trustee(s).
      
      
• Deceased Estate
  • Copy of death certificate, or
  • Death notice in the Government Gazette, or
  • Copy of the Last Will and Testament, or
  • If a valid Last Will and Testament’ is not available, a Next of Kin’s affidavit, or
  • Copy of the liquidation and distribution account, or
  • Letter of appointment as Executor from the Master of High Court or Magistrate Court , or 
  • Inventory.

Note: For authentication purposes, the letter of appointment as an executor is required. This letter of appointment as executor must be used to add or change the name of the executor.

Tax Exempt Institution

• If you are a business and need to register as a taxpayer or change your registered particulars:
  • Copy of one of the following founding documents:
    • Signed and dated constitution; or
    • Non Profit Company registration documents,
    • Memorandum of Incorporation or Certificate of Incorporation,
    • Trust deed registered with the Master’s Office.
  • A certified copy of a valid identity document, driving licence or passport, temporary identity document, asylum seekers certificate, permit of all three fiduciary responsible office bearers (as contained in Exemption of Income Tax (EI) application).
  • Financial Statements if organisation has been in existence for longer than a year, and for each financial year thereafter that it has been in existence.
  • If dormant, submit affidavit with bank statements.
  • Copy of  proof physical business address; and
  • Copy of proof residential address of the Representative (if not already registered with SARS).
    
    
• For changes in office bearers/directors/trustees:
  • Signed and dated minutes of the meeting where the resolution was made to change the office bearers. Minutes of the meeting should be signed by both current and previous members;
  • Amended MOI and Incorporation Certificate/Trust Deed/Letter of Authority with all active trustees/constitution
  • Completed EI1 and EI2 signed by directors /trustees/current members, and
  • Proof of residential address for the newly appointed members
  • Certified copy of a valid identity document, driving licence or passport, temporary identity document, asylum seekers certificate, permit of all three fiduciary responsible office bearers (as contained in Exemption of Income Tax (EI) application).

Note: Tax returns must be in good standing.

• For applications for Section 18A exemption:
  • Letter requesting for a Section 18A exemption
  • Recent financial statements
  • Detailed description of activities
  • A copy of founding document/s.

Note: Tax returns must be in a good standing.

• For deregistration of a Tax Exempt Institution:
  • Letter on the organisation’s letterhead stating the dissolution of assets acquired as a PBO.
  • Recent financial statements. 

• All entities
  • Associated sales invoices; or
  • Signed contracts; or
  • Financial statements.

• Certified or uncertified copy of a valid identity document, driving licence, passport, temporary identity document, asylum seekers certificate, and permit is required.
• Company/Trust or Individual – POA or Letter of Authority/Appointment authorising the practitioner/ representative to act on behalf of the taxpayer is required, if the taxpayer is not represented by the Public Officer or Registered Representative, 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
  • Founding Statement – Applicable to Close Corporation (CK1)/Amended Founding Statement – Applicable to Close Corporation (CK2)
• For a member or director within a non-representative relationship, a POA is required.
• For Government Institutions:
  • POA completed by Accounting Officer indicating the details of representative taxpayer for the institution
  • Original and Certified copy of ID of the representative taxpayer visiting the SARS office
  • Example of Accounting Officer is:
    • Head of Department in case of National and Provincial Government Departments
    • Municipal Manager in case of Local Government
    • COO/CFO in case of State Owned Entities
• Letter of appointment authorising appointed representative to act as Public Officer on behalf of company or minutes of meeting where the resolution was made that the appointed representative should act as the Public Officer of the company; and
• One document from the list of company registration documents.

• If the source of financial information is not in SA currency, the applicant must be requested to translate the value in SA currency rand value as a date application for VAT registration.
• Copy of financial information listed as source under financial particulars (to determine value of taxable supplies) but not limited to the following:
  • Copies of invoices issued; or 
  • Signed financial statements; or 
  • Written approval confirming that the tender was awarded; or 
  • Copies of written signed contracts; or 
  • Sale agreements; or 
  • Copies of signed lease agreements; or
    • The lessee and lessor cannot be the same person
  • Plans, rezoning documents, financing methods and/or signed offers of purchase which indicate occupation date for property development together with proof of expenses already incurred; or 
  • For going concern transactions – proof of taxable supplies made by business seller; or   
  • Purchase orders

• Sales Agreement between the purchaser and seller confirming that the business (or part of the business) is disposed of as a going concern and that the enterprise will be an income-earning activity on the date of transfer.
• Copy of seller’s zero-rated tax invoice in respect of the sale of business (or part of business).  In instances where the purchasing vendor is not in possession of Zero Rated tax invoice, the written agreement must be considered when registering for VAT, stipulating:  
  • • The business is sold as a going concern; 
    • The business will continue with income earning activities on the transfer date;
    • The business disposed to the purchaser includes all the necessary assets for carrying on the business; and
    • The sale includes VAT at the rate of 0%.     
• Proof that the seller’s turnover, for the past period of twelve months, exceeded R50 000 e.g.:
  • Signed financial statements;
  • Management accounts;
  • The Sales Agreement, if turnover is stipulated therein;
  • Tax invoice(s) issued other than the zero rated tax invoice for the going concern sale; or
  • VAT returns for the past period of twelve months.