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FAQ: Who can be appointed to change my banking details?

The following persons, may be appointed to change your banking details on your behalf:

  • Requestor with mandate: Personal Assistant/Clerk/Administrative officer to the tax practitioner, Tax Consultant, Director, Fund Administrator, Secretary, Attorney, Advocate, Legal Advisor, Auditor, Bookkeeper; etc. A Representative with a once off mandate won’t be able to change banking details on eFiling if he/she is not linked to a tax practitioner on eFiling.
  • Representative: A representative must be a natural person, e.g. Treasurer, Partner, Public Officer, Member, Accounting officer, Curator, Liquidator, Executor, Director  Executor, etc. that has been registered as the official representative of a legal entity (such as a company) on the SARS system.
  • Tax Practitioner: is a person registered with a controlling body and SARS. The person is assigned with a unique identification number (A SARS allocated PR number). For the initial release all tax practitioners will still be required to present a valid POA if they act on behalf of an entity. Tax Practitioners that currently have active eFiling profiles for the represented entity will still have access to represented entity services.

 

  • The requestor with mandate can change banking details only for exceptional circumstances.
  • Exceptional circumstances under which SARS will allow a request for change of banking details to be done by a person who is not the account holder and who has power of attorney or other proof (e.g. letter of authority) are:
    •  Any estate;
    • Where the taxpayer is incapacitated / terminally ill;
    • Where the taxpayer is a non-resident (emigrant, expatriate, foreigner or SA citizen temporarily outside the Republic);
    • Where the taxpayer is imprisoned;
    • Where a trustee is appointed to act on behalf of an insolvent individual and/or trust;
    • Where the taxpayer is a minor child;
    • Shared Account (Spouse’s Account);
    • Income below tax threshold/Impractical; and
    • Where distance of the taxpayer from the SARS branch is more than 200km.

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