SUPPORTING DOCUMENTS for banking details

If you want to add or change banking details, you need to bring one the following documents:

  • Original stamped letter from the bank not older than one month confirming the account holder’s legal name; account number, account type and branch code; or
  • Original bank statement or ATM / Internet generated statement or eStamped statement not more than three months old that confirms the account holder's legal name, bank name, account number, account type and branch code; or
  • If your wife/husband does not have a bank account and chooses to use his/her spouse’s banking details, a certified copy of the marriage certificate is required. In instances of a Life Partner, an affidavit must be provided. (Only for Income Tax Registration); or
  • For Holding/Subsidiary company or Non-resident company (for VAT): VAT119i form indemnity for banking details where third party’s bank details are used.
  • For Government Institutions: Letter from bank with bank stamp indicating the banking details of the institution.

New taxpayers must also remember to bring the rest of the required supporting documents as part of the registration process.

In addition to the above documents, the following documents must also be presented for changing of banking details:

Individuals

  • Certified or uncertified copy of a valid identity document, driving licence, passport, temporary identity document, asylum seekers certificate or permit together with the original identification.
  • Copy of a proof of residential address.

Company

  • Copy of the Registration Certificate and Notice of Incorporation in the case of a Company;
  • Certified or uncertified copy of a valid identity document, driving licence, passport, temporary identity document, together with the original identification of the taxpayer (Public officer/Representative taxpayer);
  • Copy of a proof of residential address of the Public officer/Representative taxpayer;
  • Copy of a proof of physical business address; and
  • Letter of appointment from the company where the request is received from the representative; or
  • Power of Attorney (POA) where the request is received from the Tax practitioner or requestor with a mandate.

Note: In all instances where less than the full complement of directors consents to the delegation of authority as per the Appointment / Authority letter, the Company’s Memorandum of Incorporation (MOI) or some other similar governing document must be requested. The MOI should have a section on how decisions are made and the quorum that is required to make decisions.

  • If the Company is deregistered: The director’s banking details are acceptable if the company does not have active bank account. If more than one director, one director must be selected whose banking details should be used for change of detail.

Government Institution

  • Letter on the letterhead of the Government Institution from the Accounting Officer indicating the name and address of the institution.
  • Letter from the bank with bank stamp showing the banking details of the Government.

  • POA completed by Accounting Officer indicating the details of the representative taxpayer for the institution.

  • Certified or uncertified copy of a valid identity document, driving licence, passport, temporary identity document, together with the original identification of the representative taxpayer visiting the SARS branch.


Body Corporate

  • Certificate of Establishment, or

  • Management and Conduct of Rules of Body Corporate; and

  • Certified or uncertified copy of a valid identity document, driving licence, passport, temporary identity document, together with the original identification of the person representing the body corporate; and

  • Copy of a proof of residential address of the representative taxpayer; and 

  • Copy of a proof of physical business address of the body corporate (if applicable); and

  • Power of Attorney.


Corporatives

  • A founding document – which is either of the following:

    • Copy of signed constitution

    • Certificate of confirmation of the Co-operative

    • Notice of registration with the co-operative registration number (CR10);

  • Certified or uncertified copy of a valid identity document, driving licence, passport, temporary identity document, together with the original identification of the person representing the co-operative;

  • Copy of a proof of residential address of the representative taxpayer;

  • Copy of a proof of physical business address of the co-operative (if applicable);

  • Power of Attorney.

Main holding company and subsidiary companies

  • Banking details for main holding company can be used and will be considered third party banking details. The case will be created for the BDEHMT. If a company is a subsidiary company of a holding company and a holding company’s bank account is used or vice versa, the following additional supporting documents must be submitted:

    • Copy of a letter from the Public Officer confirming the group structure;

    • Copy of a letter of appointment of representative vendor/representative taxpayer; and

    • Certified or uncertified copy of a valid identity document, driving licence, passport, temporary identity document, together with the original identification of authorised signatory of nominated bank account.

  • In the case of a non-resident company or a subsidiary or holding company as defined in section 1 of the Companies Act No.71 of 2008, the following additional documents must be provided where a third party bank account is used:

    • Non-resident company:

      • Indemnity form VAT119i

      • Copy of the Memorandum of Incorporation or similar document issued indicating the country of issue

      • Copy of a letter of appointment of a representative vendor

      • Certified or uncertified copy of a valid identity document, driving licence, passport, temporary identity document, together with the original identification of an authorised signatory of a nominated bank account.

    • Main Holding company or subsidiary companies:

      • Indemnity form VAT119i

      • Copy of a letter from the Public Officer confirming the group structure

      • Copy of a letter of appointment of representative vendor/representative taxpayer

      • Certified or uncertified copy of a valid identity document, driving licence, passport, temporary identity document, together with the original identification of authorised signatory of nominated bank account.

 

Trust

  • A founding document - which is either of the following:
    • Copy of a Trust deed together with the minutes of a meeting specifying who is authorised to act on behalf of a trust; or
    • Certificate of registration from the Master’s Office
  • Certified or uncertified copy of a valid identity document, driving licence, passport, temporary identity document, together with the original identification of the representative taxpayer; and
  • Copy of a proof of residential address of the requestor; and 
  • Copy of a proof of business physical address; and
  • Letter of authority from the master of high court where the request is received from the representative; or
  • POA where request is received from the Tax practitioner or requestor with a mandate.

 

Tax Exempt Institution

  • A founding document – which is either of the following:
    • Signed and dated Constitution – Association of Persons
    • Signed copy of the Trust deed from the Master’s Office and Letter of Authority – Trust
    • Copy of Memorandum of Incorporation and Articles of Association – Non-profit company registered with CIPC; and
  • Certified or uncertified copy of valid identity document, driving licence, passport, temporary identity document, with the original identification of taxpayer
  • Copy of proof of physical business address for the organisation; and
  • Copy of proof of residential address of the /Representative.
  • Letter of appointment from the organisation where the request is received from the representative; or
  • POA where request is received from the Tax practitioner or requestor with a mandate.

 

Asylum Seeker / Refugee

  • If you are a refugee and you provide a permit indicating refugee status which expires within a few days, for example the next day or in three days, the submission of the permit must be treated in the following manner:
    • At the time it is presented, the refugee certificate details are valid.
    • Branch agent must
      • Inform taxpayer that if the certificate expires during the period the banking details is verified and fails the AVS verification; the banking detail change will not be processed.
      • A valid certificate will be requested, therefore, he/she might be requested to visit the SARS branch again.
    • Accept the certificate if you still want to submit the certificate even though the above is communicated.
    • Advise the refugee to apply for a new permit if the expiry date is the same day.

Estate (Individual or Sole Proprietor)

  • In the case of a deceased estate, a letter of authority/executorship signed and stamped by the Master of the High Court or the Magistrate court; or
  • In the case of insolvent estate, a letter of appointment signed and stamped by the Master of the High Court; and
  • Certified or uncertified copy of a valid identity document, driving licence, passport, temporary identity document, together with the original identification of the executor or the trustee; and 
  • Copy of proof of residential address of the executor or the trustee.
Notes:
  • Where two executors are appointed by the Master of the High court for a sec 18(3) estate and the request for change of bank details is made by one executor, the POA must be submitted by the requestor (signed by the other executor). 
  • The letter of authority from the Magistrate court is acceptable where the value of the estate does not exceed R250 000.   

 

Corporate Executor

  • Original letter on the executor’s letterhead (reflecting the executor’s business physical address) which indicates the name and identity/passport number of the individual nominee;
  • Certified copy of a letter of authority/executorships/appointment signed and stamped by the Master of the High Court;
  • Original or a temporary identity document/passport/driving licence of the nominee and a certified copy thereof, and
  • Copy of proof of the executor’s business physical address.

 

Sequestrated Individual/Trust

  • Certified copy of the Identity Document of the insolvent individual OR Copy of the Trust deed of the Insolvent trust;
  • Certified copy of the original or a temporary identity document/passport/driving licence of the Trustee;
  • A certified copy of the Agent’s Identity Document;
  • Certificate of appointment of the Trustee signed and stamped by the Master of the High Court;
  • The bank statement or bank letter must clearly indicate the name of the account holder and 'Insolvent Estate' or 'IE';
  • Proof of business address of the Trustee; and
  • POA authorising the Agent to act on behalf of the Trustee in facilitating the changing of bank details at SARS.


Company/CC under liquidation

  • Certified copy of the original or a temporary identity document/passport/driving licence of the liquidator;
  • A certified copy of the Agent’s Identity Document;
  • Certificate of appointment of the Liquidator signed and stamped by the Master of the High Court;
  • The bank statement or bank letter must clearly indicate the name of the account holder and 'In Liquidation';
  • Copy of a proof of business address of the liquidator; and
  • POA authorising the Agent to act on behalf of the liquidator in facilitating the changing of bank details at SARS.
Note: In the case of a company in liquidation, ensure that the company has been coded as an estate before effecting banking detail changes.
 

Incapacitated or Terminally ill taxpayer

  • Letter of appointment as an administrator signed and stamped by the Master of the High Court;
  • Valid Original or a temporary identity document/passport/driving licence of an appointed person and a certified copy thereof.
  • Certified copy of identity document/passport/driving licence of an incapacitated/terminally ill taxpayer;
  • Original medical certificate from a registered doctor or hospital confirming that the taxpayer isyou are terminally ill or bedridden. The certificate must not be more than three months old; and
  • From both the incapacitated/terminally ill taxpayer and the appointed person: Proof of residential address.
    • Representative for the incapacitated or teminally ill taxpayer:
      • POA appointing a person as a representative taxpayer
      • Valid original or a temporary identity document/passport/driving licence of an appointed person and a certified copy thereof;
      • Original letter from the company (on the company’s letterhead) or trustee/s confirming that the representative taxpayer is terminally ill
      • Copy of the Memorandum of Incorporation(in case of company, employer or Vendor) or Trust deed together with the minutes of a meeting specifying who is authorised to act on behalf of a trust
      • Copy of a proof of residential address of the representative taxpayer (appointed person as per POA); and
      • Copy of a proof of physical business address.


Imprisoned taxpayer or employer (statutory restrictions)

  • POA appointing a person as a requestor with mandate/representative taxpayer/tax practitioner;
  • Valid Original or a temporary identity document/passport/driving licence of an appointed person and a certified copy thereof;
  • Certified copy of identity document/passport/driving licence of an imprisoned taxpayer; and
  • Original signed letter from the Department of Correctional Services confirming that the taxpayer is imprisoned for a specific period. The letter must not be more than three months old.

Non-resident/outside the country

  • POA appointing a person as a requestor with mandate/representative taxpayer/tax practitioner;
  • Valid Original or a temporary identity document/passport/driving licence of an appointed person and a certified copy thereof;
  • Certified copy of the identity document/passport/driving licence of a non-resident taxpayer;
  • Original letter of secondment from the employer confirming that you are temporarily outside the Republic for a specific period where you are temporarily outside the Republic. The letter should not be more than three months old; or
  • Original letter from the South African employer confirming that you are temporarily in the Republic for a specific period where you are an expatriate. The letter should not be more than three months old; or
  • Copy of a Residency Certificate from a country of residence where a taxpayer is an emigrant; and
  • Proof of residential address of your non-resident.

Shared/Joint Account (spouse’s account)

Both partners are not required to be present at the SARS branch, only the partner that requires the change must visit the branch, bring along: 

  • Certified or uncertified copy of a valid identity document, driving licence, passport, temporary identity document, together with the original identification of both partners.
  • Proof of residential address not older than 3 months or CRA01 if a third party residential address is used.

 

Income below tax threshold/Impractical
  • A proof of in a case of taxpayers those with income below tax threshold is required.
  • Certified or uncertified copy of a valid identity document, driving licence, passport, temporary identity document, together with the original identification an appointed person.
  • Proof of residential address.

Minor child

  • Certified or uncertified copy of a valid identity document, driving licence, passport, temporary identity document, together with the original identification of an appointed person.
  • Certified copy of a birth certificate of a minor child;
  • If you are a minor child you are represented by a legal guardian, a letter confirming legal guardianship or a court order;
  • Proof of residential address of the parent or legal guardian.

 

Where parent or legal guardian appointed a person to act as an agent on behalf of a minor child

  • POA appointing a person as a requestor with mandate/representative taxpayer/tax practitioner.
  • Certified or uncertified copy of a valid identity document, driving licence, passport, temporary identity document, together with the original identification of an appointed person.
  • Certified copy of identity document/passport/driving licence of the parent or legal guardian.
  • Certified copy of your birth certificate.
  • If a duly authorised person has been appointed by a legal guardian, a letter confirming legal guardianship or court order.
  • From both the parent/legal guardian and the appointed person: Proof of residential address.


Distance of taxpayer to the nearest SARS branch exceeds 200km

  • POA appointing a person as a requestor with mandate/representative taxpayer/tax practitioner.
  • Valid original or a temporary identity document/passport/driving licence of an appointed person and a certified copy thereof.
  • Your certified copy of identity document/passport/driving licence; and
  • Copy of a proof of residential address.
    • Representative for a taxpayer further than 200km from branch:
      • Copy of the  Registration Certificate and Notice of  Incorporation in the case of a Company, or
      • Trust Deed together with minutes of a meeting specifying who is authorised to act on behalf of a Trust in the case of a Trust, or
      • Partnership / Joint Venture Agreement in the case of a Partnership or Joint Venture; or
      • Foreign Donor Agreement between the applicable country and South Africa in the case of a Foreign Donor Funded Project;
      • Power of Attorney appointing a person as a requestor with mandate/representative taxpayer/tax practitioner;
      • Valid original or a temporary identity document/passport/driving licence of an appointed person and a certified copy thereof;
      • Copy of the Memorandum of Incorporation or Trust deed together with the minutes of a meeting specifying who is authorised to act on behalf of a trust;
      • Copy of a proof of residential address representative.
      • Google maps must be used to verify the distance:
        • Access www.google.co.za/maps
        • Click on “Get directions” option on the left hand side of the screen
        • Capture the area name where the you resides next to “A” and the SARS office address next to “B”
        • Click on “Get Directions” button to search the kilometres (km)
        • The km will be displayed highlighted under Suggested routes
        • Don’t attach the google map to a case as the proof of address will be a sufficient.


Representative taxpayer temporarily outside South Africa

  • POA appointing a person as a representative taxpayer
  • Certified or uncertified copy of a valid identity document, driving licence, passport, temporary identity document, together with the original identification of an appointed person 
  • Original letter from the company (on the company’s letterhead) or trustee/s confirming that the representative taxpayer is temporarily outside the Republic
  • Copy of the Memorandum of Incorporation (in case of company, employer or Vendor) or Trust deed together with the minutes of a meeting specifying who is authorised to act on behalf of a trust
  • Copy of a proof of residential address of the representative taxpayer (appointed person as per POA) and
  • Copy of a proof of physical business address.

For more information on the how to change banking details, who can change banking details and more, click here.

If you are registering as a taxpayer or want to make changes to your registered particulars, see the list of supporting documents.

Last Updated: 02/05/2018 3:35 PM     print this page
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