18 March 2025 – The Public Officers and Representatives policy has been updated to allow the nominated new representative still to be authorised by the MoHC to carry out tax administrative duties on behalf of the Corporate Entity either as trustee or executor, pending the formal amendment of the LoA or LoE. The following conditions must be met:
- Submission of the Power of Attorney (POA), Signed Board Resolution and Affidavit clearly indicating that the succeeding representative will represent the Corporate Entity as trustee or executor.
- An undertaking that the amended LoA or LoE will be submitted to SARS on receipt thereof from the MoHC.
