Tax Exempt Institutions and Tax Practitioners Connect - March 2026
SARS is introducing an online application system for Income Tax Exempt Institutions. This digital system aligns with SARS’s strategic objective to simplify taxpayer compliance through digital platforms.
The new online system will be available on 2 March 2026 on eFiling and at all SARS branch offices nationally. This launch enables taxpayers to be served at all SARS branches to apply for Income Tax Exemption.
- Income Tax Exemption Application
- Tax Practitioners and Income Tax Exemption
Income Tax Exemption Application
Income Tax registration and the new online application for Income Tax Exemption will be launched on 2 March 2026.
The new system will allow entities wanting to apply for Income Tax Exemption to register for Income Tax and apply for Income Tax Exemption at all SARS branches nationally.
The new online system also allows entities that are registered for Income Tax and have an active eFiling profile to apply for Income Tax Exemption via eFiling.
Benefits of applying for Income Tax Exemption on eFiling:
- Complete the Income Tax Exemption application form online.
- The Income Tax Exemption application form customises itself to the Income Tax Exemption category the entity wants to apply for.
- Online submission of supporting documents.
- System-generated notifications informing applicants of progress or outstanding documents throughout the application lifecycle.
- Maintain subsequent entities’ SARS registered details (RAV01) and the details of exempt institutions.
- All SARS correspondence sent to the entity is available on eFiling. This includes the approval letter (if entity is approved), which the entity can access 24/7.
Please note that confirmation of bank account details in the name of the applying entity (stamped or eStamped confirmation letter or bank statement) are a requirement for Income Tax Exemption application.
The Tax Exempt Institutions Segment has developed simplified application checklists. These checklists help applying entities prepare all the required supporting documents when registering for Income Tax (at a SARS branch office), and when applying for Income Tax Exemption (via eFiling or at a SARS branch).
View our simplified application checklists for all the required supporting documents when registering for Income Tax (at a SARS branch office), and when applying for Income Tax Exemption (via eFiling or at a SARS branch office).
Latest Scam Alert:
Beware of fraud! Don’t fall for imposters pretending to be SARS sending notifications about summonses. Always verify the authenticity of such messages on the Scams & Phishing webpage.
Tax Practitioners and Income Tax Exemption
The SARS eFiling platform enables Tax Practitioners to manage the tax affairs of the Income Tax Exempt entity by which they have been appointed. This platform also enables Tax Practitioners to transact, monitor, and track the tax queries of their clients.
Note: requirements to register as a Tax Practitioner:
- You must belong to or fall under the jurisdiction of a Recognised Controlling Body as referred to in Section 240A of the Tax Administration Act.
- Have the minimum qualifications and experience set by your Recognised Controlling Body.
- Have no criminal convictions for the offences described in s 240(3) of the Tax Administration Act.
- Participate in continuous professional development programmes set by your Recognised Controlling Body.
To use SARS eFiling, Tax Practitioners must be a registered Tax Practitioner and be registered for eFiling. On the eFiling Tax Practitioner profile using the RAV01 form, the tax practitioner can maintain:
- Selected Identity information.
- Bank account details (excluding third-party bank-detail changes).
- Address details.
- Contact details.
- Non-representative relationships or update representative details.
- Add a new tax-product subscription if delegated by the representative.
A Tax Practitioner can register a new entity for Income Tax and apply for Income Tax Exemption on eFiling. Below are the key steps and essential details involved in the process:
- Registration Process for a Tax Practitioner
- Tax practitioners must first be registered with an RCB and SARS. Once the RCB notifies SARS of the registration status, the practitioner can proceed to initiate their registration via the SARS eFiling platform.
- Refer to: Register as a Tax Practitioner
- Adding a New Entity for Income Tax
- After successfully registering on eFiling, tax practitioners can add clients — including new entities — to their portfolios. This addition allows Tax Practitioners to manage the tax obligations of these clients efficiently.
- Refer to: How to Add Clients to Your Tax Practitioner’s Portfolio on eFiling
- Completing the Registration, Amendments, and Verification (RAV01) Form
- Tax practitioners can use the RAV01 form on eFiling to view and maintain the legal entity’s registration details, including demographic and tax-specific information.
- Refer to: Guide to Complete Registration, Amendments, and Verification
- Activation Requirements
- Practitioners must activate the eFiling merge function for each client/entity profile before it can be fully used. Individual taxpayers are automatically activated.
- Refer to: Merging Tax Profiles
Important to note, a Tax Practitioner must:
- Register as a Tax Practitioner.
- Add users to the Tax Practitioner’s portfolio on eFiling (if the Tax Practitioner has multiple employees that will be assisting taxpayers).
- Add clients to the Tax Practitioner’s portfolio on eFiling
SARS has a dedicated webpage for Tax Practitioners and a dedicated Tax Practitioner Playlist on the SARS TV YouTube channel.
For more information visit: Guide on How RCBs can Manage Tax Practitioner Members on eFiling
How to register as a Tax Practitioner
How to set up the primary username
