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Adding or Changing Banking Details

SARS will verify your bank account before accepting changes to your banking details. We will pay tax refunds due only once we have confirmed your details.

How do I change my banking details?

If you need to change your banking details, use any one of these options:

What do I need to change banking details?

Click here for the list of supporting documents you should submit to change your banking details.

Customs and Excise clients: visit your nearest SARS Customs branch to register and update your banking details (these changes cannot be made on eFiling). Complete the DA 185 application form and submit it with your supporting documents at a SARS branch. If you ask us to change your details through email or by making an appointment at a SARS branch, we will:

Please note: SARS cannot change banking details if requested through fax, post, or telephone.

Who can change banking details?

Only taxpayers, registered representatives, or registered tax practitioners can change banking details. The registered representative’s details must match those on the SARS system. For more information see Single Registration.

Tax practitioners can always request to change banking details on behalf of taxpayers. Any other person can ask to change a taxpayer’s banking details only in exceptional circumstances. For more details on the exceptional circumstances, refer to the this guide.

Tips:

In some cases, SARS will allow a once-off instruction to change banking details by someone other than a registered representative or tax practitioner. See the list of exceptions and the supporting documents (relevant material) needed.

What are valid bank accounts?

A valid bank account is:

  • A cheque, savings, or transmission account.
  • One with a valid branch number.
  • Held at a valid bank. 
  • Registered in the name of the taxpayer(s).
  • Not a credit card, bond, or foreign bank account.

Joint accounts (shared accounts)

If a taxpayer shares a bank account with his/her spouse or partner, it is no longer necessary for both spouses to visit the SARS branch for verification. One spouse can ask to change banking details at a SARS branch. The spouse should also submit a certified copy of the marriage certificate or an affidavit of life partnership.  

What other documents do I need?

You might need extra documents in some circumstances, such as those below.

Tip: All letters must be in one of the official South African languages. If not, SARS will ask for a translation.

  • A copy of any one of these documents:

    • Certificate of Incorporation in the case of a company.
    • A Partnership or Joint Venture agreement.
    • A trust deed and the minutes of a meeting specifying who is authorised to act on behalf of a trust.
    • A foreign-donor agreement between the applicable country and South Africa in the case of a foreign-donor-funded project.
    • Founding documents for Body Corporates.

  • Letter of appointment if SARS receives a request from the company’s representative.
  • Resolution letter of appointment from the company if we receive a request from the company’s representative for the first time.
  • Individuals
    • A bank-certified original bank statement; or a legible bank-certified copy of an original bank statement; or a bank-certified original automatically generated bank statement; or an original letter from the applicant’s bank on an official bank letterhead.
    • Copy of ID or passport.
    • Original or certified copy of:
      • Municipal or fixed-line account issued to the applicant to confirm the applicant’s physical address.
      • An affidavit issued by a commissioner of oaths.
      • Utility account.
      • Mobile-phone account statement.
      • Lease agreement.

  • Companies
    • Certified copy of the founding document or any certificate issued in terms of the law of South Africa, or of another country, verifying that the applicant is legally incorporated, registered, or recognised.
    • A bank-certified original bank statement; or a legible bank-certified copy of an original bank statement; or a bank-certified original automatically generated bank statement; or an original letter from the applicant’s bank on an official bank letterhead.
    • Certified copy of the identity document or passport of all company directors and the public officer. Close corporations should submit ID/passport copies of the public officer and every member or partner.
    • Original or certified copy of:
      • Municipal or fixed-line telephone account issued to the applicant to confirm the applicant’s physical address.
      • An affidavit issued by a commissioner of oaths.
      • Utility account.
      • Telephone account.
      • Lease agreement.
  • Trusts
    • Certified copy of the founding document or any certificate issued in terms of the law of South Africa, or of another country, verifying that the applicant is legally incorporated, registered, or recognised.
    • A bank-certified original bank statement; or a legible bank-certified copy of an original bank statement; or a bank-certified original automatically generated bank statement; or an original letter from the applicant’s bank on an official bank letterhead.
    • Certified copy of the identity document or passport of the trustee or administrator of the trust.
    • Original or certified copy of:
      • Municipal or fixed-line telephone account issued to the applicant to confirm the applicant’s physical address.
      • An affidavit issued by a commissioner of oaths.
      • Utility account.
      • Telephone account.
      • Lease agreement.
  • A copy of any one of these documents:
    • Certificate of Incorporation in the case of a company.
    • A Partnership or Joint Venture agreement.
    • A trust deed and the minutes of a meeting specifying who is authorised to act on behalf of a trust.
    • A foreign-donor agreement between the applicable country and South Africa in the case of a foreign donor-funded project.
    • In the case of a municipality, a notice establishing the district municipal structure that shows who is the appointed Chief Financial Officer. The municipality must also submit minutes of a special council meeting in which the municipal structure was changed.

  • Please note: Municipalities must submit only the front page of the municipal structure and the parts which show the details of the accounting officer (municipal manager) and CFO.

  • Individuals
    • Cancelled cheque; or a bank-certified original bank statement; or a legible bank-certified copy of an original bank statement not more than three months old; or an original letter from the applicant’s bank on an official bank letterhead.
    • Certified copy of ID, passport, or driver’s license.
    • Copy of proof of physical address.

  • Companies
    • Registration certificate of the business issued by the Registrar of Companies (the Companies and Intellectual Property Commission).
    • A bank-certified original bank statement; or a legible bank-certified copy of an original bank statement; or a bank-certified original automatically generated bank statement; or an original letter from the applicant’s bank on an official bank letterhead.
    • Certified copy of the identity document or passport of all company directors and the public officer. Close corporations should submit ID/passport copies of the public officer and every member or partner.

  • Trusts

    • Registration certificate of the business as issued by the Master of the High Court in the case of a trust.
    • Copy of the bank statement with an original bank stamp not more than three months old. In exceptional cases when the taxpayer opened a new account and cannot produce a bank statement, the taxpayer must submit an original letter from the bank on the bank letterhead with the original bank stamp reflecting the date the bank account was opened.
    • Certified copy of the identity document or passport of the trustee or administrator of the trust.
    • Original or certified copy of:
      • Municipal or fixed-line telephone account issued to the applicant to confirm the applicant’s physical address.
      • An affidavit issued by a commissioner of oaths.
      • Utility account.
      • Telephone account.
      • Lease agreement.
  • The representative taxpayer of a government institution is usually the Accounting Officer. However, the representative of a government institution can also be:

    • Municipal Manager (local government)
    • Superintendent General (provincial government)
    • Director-General (national government)
  • The representative taxpayer can delegate the tax responsibility to the Chief Financial Officer or any other official.

  • The Accounting Officer should submit a letter with the letterhead of the government institution showing the details of the representative taxpayer to whom the tax function has been delegated (this letter must also show the business address of the government institution).

  • Letter from the bank, with a bank stamp, that shows the banking details of the government institution (this will be used to change banking details only).

SARS will issue Income Tax refunds only in exceptional circumstances when a taxpayer has emigrated and will no longer use a South African bank account.

SARS pays tax refunds through EFT and no longer issues cheques to overseas taxpayers.

Email the details of your overseas bank account to [email protected] in English.

Include or attach the following information in your email:

  • Request for refund
  • Income Tax reference number
  • Residential address of the taxpayer
  • Proof of residential address (one page only)
  • Copy of taxpayer’s ID or passport
  • Country of taxpayer’s overseas bank account
  • Bank name
  • Physical address of the bank
  • Swift address or BIC code
  • Town name or sorting code of the bank’s branch
  • Branch clearing code
  • Account number
  • IBAN number (for UAE, UK, and European countries)
  • Beneficiary account currency
  • Copy of bank statement (one page only)

FOR PAYMENT TO ALL ASIAN COUNTRIES: Also submit a letter of confirmation from the bank stating that it will accept payment from the Republic of South Africa.

No additional supporting documents are needed.

  • Copy of the Trust Deed together with the minutes of a meeting specifying who is authorised to act on behalf of the Trust.

  • Letter of authority from the Master of the High Court, where the request is received from the representative.

  • Resolution letter of appointment from the company, where the request is received from the representative.
  • A copy of any one of these documents:

    • Certificate of Incorporation in the case of a company.
    • A Partnership or Joint Venture agreement.
    • A trust deed and the minutes of a meeting specifying who is authorised to act on behalf of a trust.
    • A foreign-donor agreement between the applicable country and South Africa in the case of a foreign-donor-funded project.
  • When a third-party bank account is used:

    • Non-resident company:
      • VAT119i – Indemnity from VAT Act Bank Details – External Form.
      • A copy of the Memorandum of Incorporation or similar document that shows the country of issue.
      • A copy of the letter of appointment of the representative vendor.
      • A valid original or a temporary identity document/passport/driver’s license and a certified copy thereof of the authorised signatory of the nominated bank account.
  • Main holding company or subsidiary company
    • VAT119i – Indemnity in terms of VAT Act.
    • A copy of the letter from the Public Officer confirming the organisation’s structure.
    • A copy of a letter of appointment of the representative vendor.
    • The authorised signatory’s original or temporary identity document, or passport, or driver’s license; and a certified copy of the authorised signatory’s nominated bank account.
Related Documents

CRA01 – Confirmation of Residential or Business Address for Online Completion – External Form

GEN-GEN-41-G01 – Change of Banking Details – External Guide

GEN-PAYM-01-G01 – SARS Payment Rules – External Guide

GEN-REG-01-G04 – How to Complete the Registration Amendments and Verification Form RAV01 – External Guide

SPPOA – Special Power of Attorney – External Form

TPPOA – Special Power of Attorney to Tax Practitioner – External Form

VAT119i – Indemnity iro VAT Act Bank Details – External Form

Frequently Asked Questions

Table of Contents

Last Updated:

  • 24/01/2024
  • 11:05
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