Relevant Material (Supporting Documents)

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, click here.
• Customs – SC-CF-23: The form DA 185 and applicable annexures lists the supporting documents you need.
• Excise – SE-LR-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.    

The following documents must be provided:

• A stamped letter from the bank not older than three months confirming the Account holder’s legal name; Account number, Account type and Branch code (an original document is required for a branch visit); or
• A bank statement or ATM/Internet generated statement or eStamped/notarised statement not older than three months confirming the Account holder's legal name, Bank name, Account number, Account type and Branch code (an original document is required for a branch visit); or
• If the banking details are that of a joint bank account, shared by both spouses, a copy of the marriage certificate is required; or
• In the case of a shared bank account with a life partner, an affidavit must be provided (only for Income Tax registration) by both partners to confirm the shared account, and the reason the taxpayer is unable to have his/her own bank account; and
• For Holding/Subsidiary company or Non-resident company (for VAT):
• VAT119i form Indemnification in terms of Section 44(3)(d) of the VAT Act - Bank details.
• For Government Institutions:
• Letter from bank with bank stamp indicating the banking details of the institution.

If you receive a letter from SARS to verify your banking details: The requestor submitting the supporting documents electronically, must provide an image of himself/herself holding their proof of identity, as well as a written note containing the case number and the date on which the documents are uploaded to SARS. It is important that the requestor’s face, proof of identity and the note are clearly visible in the same picture. For an example of the type of image required, click here.

When you request a banking detail change via email (under the exceptional circumstances): The requestor submitting the supporting documents via email, must provide an image of himself/herself holding their proof of identity, as well as a written note titled “Update my details” and the date on which the documents are uploaded to SARS. It is important that the requestor’s face, proof of identity and the note are clearly visible in the same picture. For an example of the type of image required, click here.

Note: For post date of death registration purposes for deceased Taxpayers on or after 1 March 2016, the banking details used in the first registration (prior to date of death) must be re–used in the second registration (post date of death) unless the Representative requires an update to the bank details. If an update is required, the Representative must provide all the relevant supporting documents. The bank account may not be the banking details of the deceased Taxpayer but should be that of the late estate.

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

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