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-FS-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 table below provides a list of documents that will be accepted by SARS as proof of residential or business address.

Top Tip: The document must clearly show the taxpayers name (either initials and surname or first names(s) and surname) and the physical address.

The Confirmation of Entity Residential/Business Address form (CRA01) must be filled in:

• Where proof of residence is in the name of a third party (e.g. in someone other than the taxpayer name) the CRA01 must be filled in. Please note that proof of address of the third party must be attached to the CRA01.
  
  
• A letter or the CRA01 must be filled by the Chief or Councillor if a taxpayer lives in an area where municipal account aren't issued. The taxpayer must get a letter from the Councillor in the area they live in. The Chief or Councillor doesn't need to provide proof of residence or ID if the letter or CRA01 is for a third party. 
  
  
• If an entity has only one director/member/trustee that is also the representative taxpayer and the business is trading from the representative taxpayer’s address, proof of residential address is needed. Where there is more than one member/director/trustee and the business is trading from one of the member/director’s/trustee's addresses, the CRA01 needs to be filled in by another member/director/trustee.
  
  
• Here is the form: CRA01. Remember certain mandatory information must be filled in before you will be able to print the form.

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.