Income Tax Registration for Tax Exempt Institutions

Non-Profit Company (NPC)

• Non-Profit Companies (NPCs) registered with CIPC are automatically registered for Income Tax.
• The Income Tax reference number appears on the CIPC registration document (CoR14.3).
• A Registered Representative must be appointed within 21 business days and registered with SARS as the NPC’s Registered Representative.

• CoR 14.1 – Notice of Incorporation
• CoR14.3 (Registration Certificate) which indicates the active directors and enterprise information
• NPC with members – CoR 15.1 (MOI) – Memorandum of Incorporation
• NPC without members – CoR 15.1C – Standard MOI for NPC without members or CoR 15.1C – Standard MOI for NPC without members or CoR 15.1D – Long‑form MOI for NPC without members
• Custom MOI – Manually drafted (often used for PBO / 18A)
• Resolution by the Board of Directors appointing a Registered Representative
• Certified and legible / clear ID copy of the Registered Representative
• Letter of Appointment (Registered Representative or a Power of Attorney providing a once‑off mandate (with a certified and legible copy of the requester’s certified identification document))
• Proof of physical address of the NPC
• Proof of residential address of the Registered Representative
• Confirmation of bank account in the name of the entity (stamped or eStamped confirmation letter or bank statement) (if bank details are provided)

Trust (Inter-vivos and Testamentary)

• The Trust must be registered with the Master’s Office (Master of the High Court).
• A Trust must register with SARS for Income Tax using the IT77TR. The completed Income Tax registration form for Trusts can be submitted either via the SARS Online Query System (SOQS) or at a SARS branch office

• Letter of Authority (LoA) from the Master of the High Court
• Trust Deed (including all amendments)
• Certified ID copies of  all Trustees
• Trustee resolution appointing the Representative Taxpayer
• Power of Attorney (if a tax practitioner or once off‑ mandate is used)
• Proof of physical address of  the Trust
• Proof of residential address of the Representative Trustee

Other (Association of Persons; Club/Society)

• An Association of Persons must complete and submit the Income Tax Registration, Amendments and Verification Form (RAV01) at a SARS branch office.

• Signed and dated Constitution of the Association of Persons
• Resolution by office bearers appointing a Registered Representative
• Certified ID copy of the Registered Representative
• Letter of Appointment of the Registered Representative
• Proof of physical address of the Association of Persons

Institution, board or body established by Law

• Legal Entity Type: Institution, board or body (established by Law)
• Income Tax Registration Process: An Institution, board or body (established by Law) must complete and submit the Income Tax Registration, Amendments and Verification Form (RAV01) at a SARS branch office.

• Copy of the founding Act (The Act of Parliament or law in terms of which the institution, board or body was established (as published in the Government Gazette).
• Registered Representative appointment (Resolution or formal letter appointing the Registered Representative and Certified ID copy of the Registered Representative)
• Proof of physical address of the entity
• Proof of physical address of the Registered Representative
• Confirmation of bank account in the name of the entity (stamped or eStamped confirmation letter or bank statement) (if bank details are provided)