FAQ: Is there a prescribed form for a notice of appeal?
Yes. A notice of appeal must be submitted on a Notice of Appeal (NOA) or Alternative Dispute Resolution (ADR2) form. A NOA must be submitted in the following instances: PIT – For assessed tax and administrative penalties; CIT – For assessed tax only; PAYE – For penalties only. An ADR2 form must be submitted in […]
FAQ: How long should I retain the POA form?
The POA form must be retained for five years.
FAQ: Do I need multiple POA’s if appointed as representative taxpayer for all tax types?
No, one SARS POA must be completed however all the tax types must be listed.
FAQ: For how long is the SARS POA valid?
The SARS POA is valid for a period of two years. A new SARS POA must be produced only after the two year validity period has expired. However a new POA must be produced every time a change of bank details is requested i.e. whenever the taxpayer/trader requires change of banking details a new POA […]
FAQ: Will SARS accept a POA from a person other than the one stated on the POA?
No. SARS will not accept a POA from a person whose details are not mentioned on the POA.
FAQ: Will SARS accept any other POA format?
Yes, SARS will accept any other POA’s provided the information is similar to the information in the SARS POA.
FAQ: In which exceptional cases will SARS accept POA’s for change of banking details?
The following exceptional circumstances require the submission of a POA when changing banking details at a SARS branch: Estate due to death or sequestration; Incapacitated / terminally ill taxpayer Non-resident taxpayer (emigrant, expatriate, foreigner and temporarily outside the Republic); Imprisoned Taxpayer Minor child taxpayer.
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 […]
