​MERGING ALL YOUR TAXES UNDER A SINGLE PROFILE

What’s new?

20 June 2015 - Auto-merging of tax profiles
From 20 June 2016, SARS will be matching and merging your tax, customs and excise records into one consolidated profile based on your registered details across your current tax, customs and excise records, read more.

12 October 2015 - Collective Investment Scheme (CIS) and VAT Voluntary registration changes
From 12 October 2015 SARS implemented system changes which now cater for the proper processing of Collective Investment Scheme (CIS) registrations and VAT Voluntary registrations which made provision for the registration of vendors who have not yet made taxable supplies exceeding R50 000 per year. If you wish to merge your records into one profile based on your Nature of Entities, please see our Step by step guide on entity merge function on eFiling.

What is it?

From 1 November 2014, a new merging function is available on eFiling. This function will help individual taxpayers, Registered Representatives of entities and Tax Practitioners to easily merge all the types of taxes for example Income Tax and Employees’ Tax as well as Customs & Excise into one single profile for each client/entity.

 
Top Tip: A representative may act on behalf of a taxpayer in exceptional circumstances, e.g. a parent on behalf of a minor child or an executor on behalf of an estate.
 
The merging of taxes under a single profile should only be performed once. Any new registration will then be linked to the single client/entity profile. 
Updating of registered details must still be done on the Registration Amendments and Verification Form RAV01.

How to activate merging?

Top Tip: Merging can't be done e@syFile™.
 
You need to first activate the merging before doing the actual merging.
 
Registered Representatives and Tax Practitioners will need to activate the eFiling merge function for each client/entity profile, before it can be used. Individual taxpayers will be automatically activated.
 
The activation must be done:
  • even if you’ve been activated on eFiling before.
  • once per client, which will then enable you to merge all types of tax and update registered details.

Activation for Registered Representatives

Step 1: Activate the merging on eFiling
 
Go to the Organisation profile and click on ‘Activate Registered Representative’ under ‘SARS Registered Details’:
 
 merge 1.jpg

The Representative Declaration will be shown. Read this carefully.
 
Step 2: Select 'I agree' and click 'Continue'
 
 merge 2.jpg
Step 3: Fill in your tax reference number under eFiling 'User Details' and click 'Activate Registered Representative'.
 
Top Tip: Once the activation has been approved, rights can then be given to other users to submit new registrations, but only the Registered Representative can use the merge function.


Activation for Tax Practitioners

You will automatically be given access to the merge function, if you have previously activated yourself as the Registered Tax Practitioner on a client/entity profile.
 
Step 1: Go to 'Services', click on 'My TP Configuration' and then 'Practitioner Activation'
 
 merge 3.jpg
The 'Tax Practitioner Declaration' will be shown. Read this carefully.
 
Step 2: Select I agree and click ‘Continue’
 
merge 4.jpg

 
 Top Tip: Once the activation has been approved, rights can be assigned to other users to use the merge function.


Completing the activation process

For Registered Representatives to complete the activation, you will need to send the following supporting documents (relevant material) depending on the nature of the entity:

 

Nature of Entity
Capacity
Appointed By
Supporting document (relevant material) for appointment
Individual
Representative
N/A
Identity Document (e.g. ID, Passport)
Company
Public Officer
Board of Directors
·   Representative Appointment
·    Notice of Incorporation
Trust
Main Trustee
Board of Trustees
·    Letter of Authority
·    Trust Deed
Government
Public Owned Entity
State Owned Entity
Accounting Officer
Government Gazette
Representative Appointment
Political Party
Treasurer
 
Representative Appointment
Club
Treasurer
Committee
Representative Appointment
Association not for gain
Welfare Organisation
Accounting Officer
 
Representative Appointment
Partnership
Body of Persons
Accounting Officer
Partners
·   Representative Appointment
·   Partnership Agreement

 

Top Tip: It could take up to 21 business days for the documents to be authenticated and reviewed.
 
The activation will either be approved or rejected.
 
Another Top Tip: Where the activation request has been rejected, you will need to visit a SARS branch to have yourself confirmed as the Registered Representative.
 
Once the activation has been approved:
  • You will automatically be recorded as the only Registered Representative on the SARS system for the client/entity.
  • Any previously activated Registered Representative/s access will be lost. A notice will either be sent to their eFiling profile or by email.


How to merge the taxes?

Once the merging was activated, select ‘Merge Entities’ under SARS Registered Details:
 
merge 6.jpg

You will be directed through a five step process to make sure all the types of tax are linked to the correct client/entity:
 
Step 1 – Select the Registered Representative for the client/entity
 
This will only be relevant to Tax Practitioners.

Top Tip: For individual taxpayers, Companies and Trusts only one option will be available for selection.

The Registered Representative details must be provided and not the Tax Practitioner’s.

A Registered Representative is a person who is appointed with full rights to act on behalf of another legal entity and isn’t normally a Tax Practitioner.

Top Tip: An exception would be, for example, where a Tax Practitioner has been chosen as the Public Officer etc. of a company and also works as a Tax Practitioner for other clients.

The Tax Practitioner must confirm with the client who the Registered Representative should be, before making the selection on eFiling.

The supporting document (relevant material) of the Registered Representative must be sent to SARS.

Once the activation has been approved:
  • The Registered Representative will automatically be recorded as the only Registered Representative on the SARS system for the client/entity.
  • Any previously activated Registered Representative/s access will be lost. A notice will either be sent to their eFiling profile or by email.
Step 2 – Main records
 
Select the main entity registration to which all other registrations will be linked for example Income Tax to which VAT will be linked.
 
 merge 8.jpg

 
Top Tip: The most up-to-date record should be used.
 
 
Step 3 – Additional records
 
Add all other types of tax which should be linked to the client/entity.
 
Top Tip: Complete all the mandatory fields, which will be shown in red.
 

Step 4 – Review
 
Review all the information is correct, before sending the request to SARS. Make sure all client details, tax reference numbers etc. have been completed.
 

Step 5 – Submit
 
Complete the declaration and send the request to SARS.
 
merge 13.jpg


Top Tip: You will need to visit a SARS branch where an incorrect tax reference number has been linked to a client/entity profile. This can’t be removed on eFiling.
 


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Last Updated: 12/12/2016 9:49 AM     print this page
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