The following relevant material is required for change of banking details for a Company:
- Memorandum of Incorporation in the case of a Company or Close Corporation, or a Trust deed together with the minutes of a meeting specifying who is authorised to act on behalf of a Trust in the case of a Trust;
- Original identity document/passport/driving licence or a temporary identity document / passport/ driving licence of a Public Officer or representative taxpayer;
- Certified copy of identity document/passport/ driving licence or temporary identity document/passport/ driving license of a Public Officer or representative taxpayer. Where a certified copy is not available, any SARS official who is an authorised Commissioner of Oaths can certify the relevant copy;
o Bank statement with the original bank stamp or ABSA eStamped statement not more than three months old that confirms the account holder’s legal name, account number, account type and branch code, where applicable, or in the case and only based on exception where the client opened a new bank account and cannot produce a bank statement, an original letter from the bank on the bank letterhead with the original bank stamp reflecting the date the bank account was opened;
- Proof of residential address from a Public Officer or representative taxpayer,
- Proof of business physical address, and
- Copy of the taxpayer’s Notice of Assessment or Statement of Account.