Income tax
All legal entities with a reporting obligation, must register for Income Tax. This legal requirement includes entities wanting to apply for Income Tax exemption.
Non-Profit Companies
All Non-Profit Companies (NPCs) are required to register with the Companies and Intellectual Property Commission (CIPC). Once registered with CIPC, NPCs are automatically registered for Income Tax with SARS. The CIPC registration document will indicate the Income Tax Reference Number of the NPC. The entity must register on eFiling using its Income Tax reference number as per its CIPC registration document. eFiling profile activation is immediate if all the details provided match the information registered with CIPC. Delays occur if supporting documents are requested (e.g. proof of address, ID of representative).
Trusts
All Trusts must register with the Master of the High Court. Trusts are required to follow the existing Trust registration process, which requires the completion and submission of the IT77TR with the required supporting documents. This process is explained here. The Trust must register on eFiling after receiving its Income Tax reference number.
Other Legal Entity Types
Other legal entity types is required to complete the RAV01 on eFiling to register for Income Tax. The Registered Representative of all other legal entity types must visit the closest branch office as part of the verification and authentication process. More information is available here.
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