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FAQ: In which exceptional cases will SARS accept POA’s for change of banking details?

The following exceptional circumstances require the submission of a POA when changing banking details at a SARS branch:

  • Estate due to death or sequestration;
  • Incapacitated / terminally ill taxpayer
  • Non-resident taxpayer (emigrant, expatriate, foreigner and temporarily outside the Republic);
  • Imprisoned Taxpayer
  • Minor child taxpayer.

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