Issue 10 - December 2025
SARS is introducing an online registration system for Income Tax Exempt Institutions. This digital system aligns with SARS’s strategic objective to simplify taxpayer compliance through digital platforms.
The pilot will commence on 08 December 2025 until 26 February 2026, and will include the migration and data take-on of all existing records and pilot trade testing. The approach will ensure an improved taxpayer experience once the full system is launched on 27 February 2026.
Transition Phase
What to expect during the transition phase from 8 December 2025 to 26 February 2026:
- Existing Applications: SARS will ensure that all existing applications submitted prior to the 12 December 2025 switch-over period will be finalised in accordance with existing turnaround times.
- Discontinuation of Manual Applications: SARS will discontinue the manual application submission process (EI1 form) effective 12 December 2025.
- New Applications: SARS will accept new applications via its new online registration and application platform from 27 February 2026.
- Other Services Available via the Online Portal: Existing exempt institutions will be able to maintain registered particulars of the organisations, such as changes to fiduciary officers, contact details, bank details etc. They can also apply for additional exemption status such as S18A or change its public benefit activities. A new functionality has also been introduced whereby an organisation can request SARS to withdraw its existing income tax exemption.
- Preparation Period: Entities intending to apply for Income Tax exemption must:
- Appoint a Registered Representative
- Register for Income Tax (if the entity does not yet have an Income Tax number)
- Register for eFiling
- Ensure that all the supporting documents are complete.
- Ensure that the entity’s bank account information is up to date and at hand for application for Income Tax exemption.
- Branch Access: Taxpayers will be able to register for Income Tax and eFiling at your local SARS branch. Branch visits must be booked using the online eBooking system.
Income Tax Registration
All legal entities that have a reporting obligation must register for Income Tax. This legal requirement includes entities wanting to apply for Income Tax exemption.
Non-Profit Companies (NPCs) are automatically registered for Income Tax upon registration with the Companies and Intellectual Property Commission (CIPC). However, NPCs are still required to ensure that a Registered Representative is registered with SARS. This person will be the person that is authorised to act on behalf of the NPC with regards to its tax affairs. The Registered Representative also creates the entity’s eFiling profile.
Trusts are required to follow the existing Trust registration process. This process is explained here. Once the Trust has been registered for Income Tax and has received its Income Tax reference number, they can create the Trust’s eFiling profile. This can be done by the Trust’s appointed Registered Representative, who is appointed to act on behalf of the Trust with regards to its tax affairs.
All other legal entity types, including Associations of Persons, Institution, Board or Bodies established by Law, Club/Society, etc. are required to complete the RAV01 to register for Income Tax. The Registered Representative of these legal entity types will be required to visit the closest branch office as part of the verification and authentication process. More information is available here.
For more information visit:
How to register for Tax as a Trust
How to Complete the Registration Amendments and Verification Form RAV01
Latest Scam Alert:
Beware of fraud! Don’t fall for imposters pretending to be SARS sending notifications about payments. Always verify the authenticity of such messages on the Scams & Phishing webpage.
eFiling Profile Creation
All legal entities, new and existing taxpayers, are encouraged to create an eFiling profile, which is a safe and convenient digital platform to interact with SARS.
Entities can be assisted at the branch with the creation of an eFiling profile. The below tips will ensure that entities have a smooth profile creation at branch offices:
- Prepare all required supporting documents beforehand, e.g. legible certified ID Copies, proof of address, etc.
- Create a strong password with uppercase, lowercase, numbers, and special characters.
- Enable two-factor authentication (OTP) and keep your contact details updated.
- Use supported browsers (Chrome, Edge, Firefox, Safari) and allow pop-ups for smooth navigation.
If the registered representative is a tax practitioner, they will be able to add the new entities’ profile to their practitioner profile.
For more information visit:
Educational Micro-Learning Videos for Exempt Institutions
Below, educational micro-learning video series provides further guidance to Exempt Institutions on the topics discussed in this TEI Connect.
