In the past, creating an eFiling profile, transferring tax types or register new tax types was all possible without having a Tax Representative. Well, SARS has recently updated their process to ensure that a tax representative is in place before any changes are able to be performed on E-Filing. This change has created additional complications for companies and accountants and caused significant delays in registrations of tax types and transfers of profiles.
What is a Tax Representative?
It is the person in your company you nominate to be the line of authority/communications with SARS on behalf of your company. Most companies use their Public Officer to be their Tax Representative. It is important to register a representative so that you can register for tax types and freely interact on eFiling.
What documents are needed for the application?
- Ordinary Resolution – Public Officer
- Certificate of Incorporation/Registration (CoR 14.1)
- Consent to Act as Public Officer: Letter of authority signed by a Director or a Board resolution approving appointment (not older than 3 months)
- Copy of Identity document of the tax representative
- Proof of Residence of the representative (not older than 3 months)
- Photo of the Public Officer with a note that reads “Update my details”
- The personal tax number of the person registering
How important is it to register a tax representative?
- To be able to set up eFiling profile of the company
- Full rights to act on behalf of the company
- One official representative must be appointed to represent the company on all tax products registered with SARS
- Individuals, in a particular capacity, are not permitted to be registered representatives
How long does this process take?
The turn around time is 21 days (provided that all of the documents were submitted and correct)
Follow the steps below to register a representative.
Complete your details on the SARS Online Query System and upload all the required documents and you should be good to go. Below is the navigation from the sars.gov.za page.
Common mistakes when registering a representative
- Registration documents not signed or certified
- Not including all the required registration documents
- Company name or registration number differs from the documents
- Documents not legible
- Tax Practitioners should not apply to be the Registered Representative
- Foreigners are not able to be registered as a representative
Registering a tax representative is an important step in your business journey. As a business owner, it is your responsibility to ensure this process is completed. This is your gateway to becoming a fully tax compliant business and getting your tax affairs in order.