registered representatives 

 

What is a registered representative?

A registered representative is a person who is appointed with full rights to act on behalf of another legal entity (e.g. Companies, Trusts, etc.), often Public Officers, Accounting Officers, or administrators, etc. If a legal entity has more than one registered representative, then one has to be nominated as the official “representative person” with SARS. Remember the registered representative must be registered with SARS.
 

Enhancements for registered representatives (e.g. Public Officers)

With single registration, registered representatives (e.g. company representatives or Public Officers) are now able to do additional functions on eFiling, read more here.

Who may be a registered representative?

The following individuals will be allowed to act as “registered representative”:

 

Legal Entity Type
Nature of Entity
Representative Capacity
Individual
Individuals
Parent/Guardian, Curator, Executor, Administrator
 
 
Sole Proprietors
Curator, Executor, Administrator
 
 
 
Companies and Intellectual Properties Commission (CIPC) Registered Companies
State Owned Company (SOC)
Public Officer, Liquidator, Administrator
 
 
 
Private Company (Pty) Ltd
Public Officer, Liquidator, Administrator
 
 
 
 
Public Company (Ltd)
Public Officer, Liquidator, Administrator
 
 
 
 
Personal Liability Company (Inc)
Public Officer, Liquidator, Administrator
 
 
 
 
Non Profit Company (NPC)
Public Officer, Liquidator, Administrator
 
 
 
 
Company Limited by Guarantee
Public Officer, Liquidator, Administrator
 
 
 
 
External Company
Public Officer, Liquidator, Administrator
 
 
 
 
Non Profit External Company
Public Officer, Liquidator, Administrator
 
 
 
 
Company Registered Under Transvaal Law
Public Officer, Liquidator, Administrator
 
 
 
 
Close Corporation
Public Officer, Liquidator, Administrator
 
 
 
 
Unlimited Company
Public Officer, Liquidator, Administrator
 
 
 
 
Primary Co-Operative
Public Officer, Liquidator, Administrator
 
 
 
 
Secondary Co-Operative
Public Officer, Liquidator, Administrator
 
 
 
 
Tertiary Co-Operative
Public Officer, Liquidator, Administrator
 
 
 
 
Statutory Body
Public Officer, Liquidator, Administrator
 
 
 
Non CIPC Registered Entities
Partnerships/Body of persons
Main Partner, Public Officer (of the main partner where the main partner is a juristic person)
 
 
 
 
Clubs
Treasurer, Liquidator, Administrator
 
 
 
 
Association not for Gain
Accounting Officer, Liquidator, Administrator
 
 
 
 
Welfare Organisation
Accounting Officer, Liquidator, Administrator
 
 
 
 
Foreign Governmental Institution
Accounting Officer, Liquidator, Administrator
 
 
 
Trust

Testamentary trust
Other trusts
Main Trustee, Liquidator,  Executor, Administrator
 
 
 
 

 

 

Registered Tax Practitioners will still be required to produce a signed power of attorney with each branch visit, and their current eFiling profile will remain unchanged.
 

How do I confirm I am the registered representative?

 
Visit your nearest SARS branch with the required relevant material (supporting documents) and record your relationship with your clients on the SARS system.
 
Once registered, you may then start using eFiling to maintain the registered details of your clients. You will also have the ability to allocate this function to additional eFiling administrators.
 

 

Need help?

 
Call the SARS Contact Centre on 0800 00 SARS (7277) or visit your nearest SARS branch. Make sure you take your relevant material along.

 

To access this page in different languages click on the links below:

Top Publications
Legal Entity

Last Updated: 25/08/2016 3:36 PM     print this page
SARS eFiling eFiling Login eFiling Register Now eFiling Forgot Password eFiling Forgot Username E@syFile
FIND A PUBLICATION
FIND A FORM
FIND AN FAQ

 Top FAQs

What are the three SARS POA forms provided?
The three SARS POA forms provided are:- TPPOA - Special Power of Attorney to Tax Practitioner :-ASPOA - Authority on Special Power of Attorney by Tax Practitioner

Can I register for all types of tax types using eFiling?
No, you can’t register for all tax types on eFiling. Customs and Excise is not available. Registration for Customs and Excise must take place at a Customs or Excise branch.

How will I be kept up-to-date of any new registrations or changes made to the registered particulars?
New registrations or changes made on the profile will be communicated in the following manner,

How do I get a Notice of Registration?
The following Notices of Registration will no longer be issued: IT150 – Notice of Registration [Personal and Corporate Income Tax (CIT)] VAT 103 – Notice of Registration [Value-Added Tax (VAT)] EMP103 – Notice of Registration (Payroll Taxes).

Why are all my tax registrations not listed on my Registration, Amendment and Verification form (RAV01) on eFiling?
According to records, the registered particulars may not be the same across the various tax registrations. Visit a SARS branch to correct any discrepancies.