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.

One of the following documents must be provided:

  • Original stamped letter from the bank (including an electronic letter) not older than three months 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 the 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.

Note: For second registration purposes for taxpayers who passed away on or after 1 March 2016, the bank details used in the first registration must be re–used in the second registration unless the Representative requires an update to it. If the update is required, the representative must provide all the relevant supporting documents. The bank account may not be the banking details of the deceased taxpayers but those of the estate.

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

Top Tip: See more information on adding or changing banking details.

Last Updated: 26/03/2019 10:18 AM     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