FAQ: Who qualifies as a representative taxpayer?
A natural person who resides in the Republic. Paragraph 1 of the Fourth Schedule of the Income Tax Act No. 58 of 1962 and section 46 of the Value Added Tax (VAT) Act refers to the following persons as representative taxpayers: Treasurer Guardian Curator Public officer Accountant Tax Consultant Attorney Advocate Legal Advisor Auditor Bookkeeper; […]
FAQ: What are the requirements for an appeal to be valid?
It must be submitted on the prescribed form namely Notice of Appeal (NOA) or Alternative Dispute Resolution (ADR2). It must be submitted within the prescribed period; The taxpayer must indicate which of the grounds specified the notice of objection, he or she is appealing to; It must be signed by the taxpayer or taxpayer’s representative.
FAQ: If a tax practitioner delegates authority to a subordinate (e.g. a clerk), must each subordinate produce a separate ‘Authority on Special Power of Attorney to Tax Practitioner’ form?
Yes. Each subordinate is required to provide his/her own ‘Authority on Special Power of Attorney by Tax Practitioner’ form. For Example: In a case where the authority is granted to a consulting firm (e.g. Deloitte); each consultant must have an ‘Authority to Special Power of Attorney by Tax Practitioner’ form from the tax practitioner who […]
FAQ: How can I access the new SARS POA forms?
You can access the POA forms via the following channels: On the SARS website www.sars.gov.za By visiting the nearest SARS branch or By calling the SARS Contact Centre on 0800 00 SARS (7277).
FAQ: What are the requirements for an objection to be valid?
For an objection to be valid, the following requirements must be met: A specific process must be followed. You must submit your objection on the correct form. See more information on which form to use and how to submit an objection. Objections must always be sent with the relevant material (supporting documents) showing your reasons/grounds […]
FAQ: Is the old POA form prescribed by SARS still acceptable?
Yes, only until it expires. Once the old SARS POA expires, the new SARS POA must be signed and submitted.
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 […]
FAQ: What are the three SARS POA forms provided?
The three SARS POA forms are: TPPOA – Special Power of Attorney to Tax Practitioner ASPOA – Authority on Special Power of Attorney by Tax Practitioner SPPOA – Special Power of Attorney. For more information see Find a Form.
FAQ: Why has SARS prescribed POA forms?
SARS has prescribed POA forms to ensure that there is more consistent and standardised forms for taxpayers/representative taxpayers to use especially if you do not have your own POA forms.
FAQ: Are there any changes to the penalties and interest rules for provisional tax?
No, the current penalties and interest rules for provisional tax still apply.
