Relevant Material (Supporting Documents)

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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.

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.

Last Updated: 16/04/2020 1:35 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