Issue 11 - 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 Registration
- eFiling Registration
- Income Tax Exemption Application
Income Tax Registration
All legal entities with a reporting obligation must register for Income Tax. This requirement also applies to entities wishing to apply for Income Tax exemption.
The requestor must be the 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).
Non-Profit Companies (NPCs) are automatically registered for Income Tax when they register with the Companies and Intellectual Property Commission (CIPC). However, NPCs must register a Registered Representative with SARS. The Registered Representative is the individual authorised to act on behalf of the NPC regarding its tax affairs and is responsible for creating the entity’s eFiling profile.
To register a Trust for Income Tax, follow these steps:
- Complete the Trust registration process as explained here.
- Obtain an Income Tax reference number from SARS.
- Appoint a Registered Representative, who is authorised to act on behalf of the Trust for tax matters.
- Create the Trust’s eFiling profile using the Registered Representative’s details.
Required documents for Trust registration typically include the Trust Deed; Letters of Authority from the Master of the High Court; identification documents for the Trustees and for the Registered Representative; and proof of address.
For all other legal-entity types — including Associations of Persons; Institutions; boards or bodies established by law; Clubs and Societies — you must complete the RAV01 form to register for Income Tax. The Registered Representative for these entities is required to visit the nearest SARS branch office for verification and authentication.
Documents required for RAV01 registration include:
- Completed RAV01 form.
- Founding documents or constitution of the entity.
- Identification documents for the Registered Representative.
- Proof of address for both the entity and the Registered Representative.
- Any other documents as specified by SARS.
For further details on the process and document requirements, please refer to the official SARS guidance provided here.
For more information, visit:
eFiling Profile Creation
All legal entities, whether new or existing taxpayers, are encouraged to create an eFiling profile, which is a safe and convenient digital platform to interact with SARS.
SARS branches can help entities create an eFiling profile. The tips below will enable entities to experience 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 eFiling 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 can add the new entity’s profile to their practitioner profile.
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.
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 bank account details in the name of the applying entity 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 office).
Please note that confirmation of bank account in the name of the entity (stamped or eStamped confirmation letter or bank statement) is a requirement for application for Income Tax Exemption
For more information visit: SARS Correspondence on eFiling
