- 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.