Visit the national COVID-19 Online Resource and News Portal at www.sacoronavirus.co.za or see SARS COVID-19 news items and tax relief measures here.

FAQ: What are the three SARS POA’s used for?

  • The TPPOA – Special Power of Attorney to Tax Practitioner: This form is used by a Tax Practitioner to whom authority has been delegated by an entity (Company/Individual/etc.) to represent the entity with regard to tax affairs at SARS.
  • The ASPOA – Authority on Special Power of Attorney by Tax Practitioner: This form is used by any subordinate reporting to a Tax Practitioner where authority has been given to administer the tax affairs as indicated by the Tax Practitioner.
  • The SPPOA – Special Power of Attorney: This form is used by a representative taxpayer to whom authority has been delegated by an Individual/Taxpayer to represent him/her with regard to tax affairs at SARS.

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