GUIDELINES FOR THIRD PARTY APPOINTMENTS (AA88)

What is it?

The Commissioner for the South African Revenue Service (SARS) has the power to appoint any person (referred to as an agent) to pay any outstanding tax, which is due by a taxpayer, out of any money that is held on behalf of the taxpayer.

Who is it for?

An agent appointment is done by appointing a third party as an agent through the issuing of a Third party appointment notification (AA88) where a person holds money on behalf of the taxpayer. Examples of agents that may be appointed are employers, financial institutions such as banks and may also include funds, insurance companies, investment managers, attorneys and debtors 

The Business Requirement Specification: Process and CSV file specification for Third Party Appointments (AA88) details the process and the file layout for exporting and importing AA88 data from e@syFile™ Employer.

How and when should this be paid?

The payment due date will be reflected on the AA88 that will be sent to relevant agent.
The following payment methods are available:
  • eFiling
  • Electronic transfer via Internet banking
  • Over the counter at branches of the relevant banking institutions.
  • Cheque payments may not exceed R50 000. This limit applies irrespective of the number of tax periods being paid, or should multiple cheque payments be made.
  • e@syFile™ Employer.

For the latest AA88 information  click here.

 

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Last Updated: 21/10/2016 6:28 PM     print this page
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