FAQ: Can an Existing PBO Apply for Section 18A Approval?

An existing PBO may apply for Section 18A approval on the EI Application form (RAVTEI) via either eFiling or at its nearest SARS Branch Office.

If the approved Exempt Institution was previously registered with SARS as an “Association Not for Gain” or a “Welfare Organisation” the entity will be required to amend their Nature of Entity type at their nearest SARS branch office to one of the allowable legal entity types to be able to apply for Section 18A.

Please note: If the entity’s founding document is a Constitution the amended legal entity type will be an “Association of Persons (Voluntary Association).

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