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
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)
Treasurer, Liquidator, Administrator
Association not for Gain
Accounting Officer, Liquidator, Administrator
Welfare Organisation
Accounting Officer, Liquidator, Administrator
Foreign Governmental Institution
Accounting Officer, Liquidator, Administrator

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.


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Last Updated: 22/10/2020 6:28 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

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 Notice of Registration for Individuals (IT150) can be obtained via different channels: •SARS MobiApp ◦On the Landing page tap on My Services. This will display the My Services page. ◦Tap on the eNotice of Registration (IT150) option.