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.

See our list of supporting documents when you need to register as a taxpayer or change your registered details.

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

Registration details include your name, surname, ID or trading name, company registered name and company registration number. Below are a list of the forms and what you will need:

  • Kindly note that the 'IT77 registration form for Individuals' was discontinued and that the only way to register is to visit a SARS branch where the friendly staff will register you on our system.

Top Tip: Bring along a certified copy to speed up the process.

  • IT77C – A copy of the Memorandum and Articles of Association/Memorandum of Incorporation; Certificate of Incorporation; Certificate to commence business (if not February year-end).
  • Documents required for Co-operatives: constitution signed by the founding members. Notice of registration with the co-operative registration number (CR10 form). Co-operative Certificate of Confirmation.
  • IT77TR – Provide a copy of the:
    • Certificate of Incorporation for the Trust (Master's Office)
    • Trust Deed registered with the Master's Office.
  • EMP101e – refer to EMP101e Notes for a detailed list depending on nature of person.
  • VAT101 – For supporting documents, see section 6.10 in the ‘Guide for completion of VAT application’
  • Customs – SC-CF-23: The form DA 185 and applicable annexures lists the supporting documents you need.
  • Excise – SE-FS-03:- The form DA 185 and applicable annexures shows supporting documents you need.

The completion of the relevant tax application and amendment form are no longer mandatory, but the supporting document associated with the applicable change is still mandatory. E.g if you are required to update your address detail SARS will require a proof of an address , or when requesting bank detail changes at the branch the full FICA requirement will still apply.    

 

 

Last Updated: 13/08/2018 4:21 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