Relevant Material (Supporting Documents)

Relevant material (supporting documents) may differ or additional documents may be needed. When we say a document must be recent, we mean three months or less.

Top Tip: Remember if you are submitting your relevant material via eFiling, there are certain standards which must be met, click here for more information.

If you want to know how to upload supporting documents to eFiling, click here.

Important: When registering for the first time make sure all supporting documents (relevant material) needed (e.g. Registration, Address and Banking Details) are available. We won't be able to register you unless all the documents are received.

If more than one registered representative is recorded/listed, for registration at SARS one person must be nominated as the “official” representative to be updated on the system.

  • The original and a copy of an Identity document (ID)/temporary ID/passport/driver’s licence for the registered representative
  • Copy of proof of residential address of the registered representative
  • Letter of appointment authorising the appointed representative to act as a Public Officer on behalf of the company 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
    • CK1/CK2.

 This is required only on the first visit, once registered with SARS, this will not be required upon every visit.

Note:  Based the Tax Administration Act an Individual & Company /Trust may only have a single representative listed across taxes.  The Registered Representative may however delegate his rights, but such an engagement with SARS will require a Power of Attorney with every visit and will be recorded as a Once of Mandate. 

The following capacities are regarded as valid 'representative capacities':

  • Accounting Officer
  • Liquidator/ Curator
  • Parent/Guardian
  • Main Trustee
  • Main Partner
  • Public Officer
  • Treasurer
Last Updated: 01/09/2017 2:28 PM     print this page
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 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