The merge function is available on eFiling. This function will help individual taxpayers, Registered Representatives of entities and Tax Practitioners to easily merge all the types of taxes for example Income Tax and Employees’ Tax as well as Customs & Excise into one single profile for each client/entity.
Top Tip: A representative may act on behalf of a taxpayer in exceptional circumstances, e.g. a parent on behalf of a minor child or an executor on behalf of an estate. The merging of taxes under a single profile should only be performed once. Any new registration will then be linked to the single client/entity profile.
Updating of registered details must still be done on the Registration Amendments and Verification Form RAV01.
How to activate merging?
Top Tip: Merging can’t be done on [email protected]™. You need to first activate the merging before doing the actual merging. Registered Representatives and Tax Practitioners will need to activate the eFiling merge function for each client/entity profile, before it can be used. Individual taxpayers will be automatically activated. The activation must be done:
- even if you’ve been activated on eFiling before.
- once per client, which will then enable you to merge all types of tax and update registered details.
Activation for Registered Representatives
Top Tip: Once the activation has been approved, rights can then be given to other users to submit new registrations, but only the Registered Representative can use the merge function.
Activation for Tax Practitioners
You will automatically be given access to the merge function, if you have previously activated yourself as the Registered Tax Practitioner on a client/entity profile.
Top Tip: Once the activation has been approved, rights can be assigned to other users to use the merge function.
Completing the activation process
For Registered Representatives to complete the activation, you will need to send the following supporting documents (relevant material) depending on the nature of the entity:
|Nature of Entity||Capacity||Appointed By||Supporting document (relevant material) for appointment|
|Individual||Representative||N/A||Identity Document (e.g. ID, Passport)|
|Company||Public Officer||Board of Directors||· Representative Appointment · Notice of Incorporation|
|Trust||Main Trustee||Board of Trustees||· Letter of Authority · Trust Deed|
|Government Public Owned Entity State Owned Entity||Accounting Officer||Government Gazette||Representative Appointment|
|Political Party||Treasurer||Representative Appointment|
|Association not for gain Welfare Organisation||Accounting Officer||Representative Appointment|
|Partnership Body of Persons||Accounting Officer||Partners||· Representative Appointment · Partnership Agreement|
Top Tip: It could take up to 21 business days for the documents to be authenticated and reviewed. The activation will either be approved or rejected.
Where the activation request has been rejected, you will need to visit a SARS branch to have yourself confirmed as the Registered Representative. Remember to make an appointment. Once the activation has been approved:
- You will automatically be recorded as the only Registered Representative on the SARS system for the client/entity.
- Any previously activated Registered Representative/s access will be lost. A notice will either be sent to their eFiling profile or by email.
How to merge the taxes?
Once the merging was activated (using the SARS Browser), select ‘Merge Entities’ under SARS Registered Details:
You will be directed through a six step process to make sure all the types of tax are linked to the correct client/entity: