What is Client Information System?
SARS will be matching and merging your tax, customs and excise records into one consolidated profile based on your registered details across your current tax, customs and excise records, read more.
SARS’s Client Information System was implemented in 2014 and allows taxpayers and registered representatives to register, maintain and view all its associated tax and customs registrations in a consolidated tax profile. From a taxpayer’s view, if you are not yet registered for any of the listed taxes you would only be required to visit a branch once to verify your identity, address and bank details. All additional tax registration can be performed from eFiling without having to visit a branch again.
What will be included in Client Information System?
Client Information System allows for the registration and maintenance of the following Revenue and Customs taxes:
- Corporate Income Tax (CIT), Trusts (TR)
- Income Tax (including Provisional Tax)
- Employee taxes – Pay-As-You-Earn (PAYE), Skills Development Levy (SDL) and Unemployment Insurance Fund (UIF )
- Value-Added Tax (VAT & Diesel)
- Customs and Excise.
- Mineral and Petroleum Resource Royalty (MPRR)
What are the benefits of Client Information System?
Taxpayers/registered representatives will now be able to:
- View all tax types registered for in a central place.
- Manage all personal information centrally on eFiling or at SARS branch (Click here to make an appointment)
- Register for additional taxes (CIT, PAYE, VAT excluding Customs and Excise) on eFiling provided you are already registered for at least one tax on eFiling.
- For the first time, taxpayers or legal entities, such as Companies and Trusts, will be linked to their registered representative on the SARS system. For more information click here.
How does it work?
- First-time taxpayers:
Top Tip: Make sure you aren’t already registered, by asking your employer, or use the SARS online Query function or call our SARS Contact Centre on 0800 00 7277.
If you are registering as a new taxpayer, you need to:
- Register on eFiling: When you register for SARS eFiling for the first time and you do not yet have a personal income tax number, SARS will automatically register you and issue a tax reference number. Note that you must have a valid South African ID. For more information click here.
- Complete the applicable tax registration form:
If you are unable to register for VAT or PAYE on eFiling complete the forms below for an application at a branch office (remember to make an appointment):
- EMP101e – Application for Registration PAYE SDL UIF – External Form
- VAT101 – Value Added Tax Registration Application – External form
Visit the How to register for VAT on eFiling web page.
Visit the How to register for PAYE on eFiling web page.
Note: For CIPC registered companies you are not required to perform a separate SARS Tax registration for Income Tax, as your company will be automatically be registered via a direct interface with CIPC.
Top Tip: The completion of the relevant application form is no longer mandatory but can assist the branch agent with capturing your registered particulars during the visit. Make sure you take the required relevant material (supporting documents).
You will be registered and your profile created in real-time, provided there is no unverified information.
Once registered you’ll receive an email or posted notification to confirm your tax type registration.
VAT Registration may be subject to an interview.
- Existing taxpayers:
If you’re an existing taxpayer:
- you can log in to eFiling if you’re a registered eFiler, and complete the Registration, Amendment and Verification form (RAV01) where you can apply for additional tax subscriptions and update all registered details excluding Name and ID/Registered name and company registration number & your nature of entity. Click here for a guide on how to complete the RAV01.
- should you need to update these details you will have to visit your nearest SARS branch. (Click here to make an appointment)
- Remember the required relevant material (supporting documents).
- Or visit your nearest SARS branch for any additional tax registrations or amendments to your registered particulars.
Where can I register or change details?
Depending on what you want to do, the following options will be available:
|I want to:|
|Register as a first time taxpayer||Update my registered details||Activate my registered representative||Add new taxpayers and/or non-registered representatives to my profile||Enquire about my details|
|Registration of employees by Employers||✔||✔||❌||❌||❌|
|SARS Contact Centre||✔||❌||❌||❌||✔|
- Registered Representatives must visit a SARS branch first, to record their relationship with their clients on the SARS system. For more info, click here.
- Need to merge all the types of taxes into a single profile? See more information.
A few things to note:
- No registration or updating of details will be accepted by post, fax or email any longer.
- Employers can register employees by using the Income Tax Registration (ITREG) process. Employees may be registered via eFiling, using [email protected]™ Employer or at a SARS branch. For more information see the guide EMP-REG-03-G01 – Guide for completion of Employer Registration application – External Guide.
Who can do what?
Depending on your role or mandate, you will be able to do the following transactions:
|If I am a:||I want to:|
|Register for the first time as a taxpayer at a branch||Register for additional tax, customs or excise products at a branch||Update my identity number or registration number at branch||Update bank details at branch||Update my address, contact details, representative details via branch or eFiling||Enquire about details via branch or eFiling||Merge all types of tax on eFiling|
|Tax Practitioner on behalf of a client||❌||✔||❌||✔||✔||✔||✔|
|Representative on behalf of a Business/Company||✔||✔||✔||✔||✔||✔||✔|
|Representative on behalf of a Trader||✔||✔||✔||✔||✔||✔||✔|
|Representative on behalf of a Trust||✔||✔||✔||✔||✔||✔||✔|
|Representative on behalf of an Estate||✔||✔||✔||✔||✔||✔||✔|
Please note: An unregistered Tax Practitioner will only be allowed to perform limited functions.
Again a few things to note:
- Once-off mandates – how does it work? In exceptional circumstances e.g. incapacitated clients, an individual may be appointed to act on a taxpayer’s behalf once off. The individual appointed must have a signed power of attorney to request a service each time they visit a branch.
Top Tip: The individual who will act on the taxpayer’s behalf must be registered as an entity with SARS but not necessarily for a tax type.
- Any estate;
- Where the taxpayer is incapacitated / terminally ill;
- Where the taxpayer is a non-resident (emigrant, expatriate, foreigner or SA citizen temporarily outside the Republic);
- Where the taxpayer is imprisoned;
- Where a trustee is appointed to act on behalf of an insolvent individual and/or trust;
- Where the taxpayer is a minor child;
- Shared Account (Spouse’s Account);
- Income below tax threshold/Impractical; and
- Where distance of the taxpayer from the SARS branch is more than 200km. To check your distance to your nearest branch click here.
- For normal first time registrations, tax practitioners can only do it if accompanied by the taxpayer.
- Recent enhancements for registered tax practitioners and registered representatives on eFiling, read more here.
- Registered Tax Practitioners will still be required to produce a signed power of attorney with each branch visit, and their current eFiling profile will remain unchanged.
- Is your Tax Practitioner Registered? Please remember that all Tax Practitioners need to be registered with a recognised controlling body (RCB) as well as with SARS. Find out if your Tax Practitioner is registered.
- When Tax Practitioners phone the SARS Contact Centre, a link between the Practitioner and their clients must already exist on eFiling otherwise the Contact Centre will not be able to assist, read more.
To access this page in different languages click on the links below: