17 April 2025 – The existing auto merge (actioned by SARS) has been enhanced to cater for likely and possible matches. A possible or likely match refers to records that match one or two key identity information fields, for example surname or name, or registered name for companies. The likely and possible matches will include companies, individuals, and trusts (Testamentary and Intervivos only).
The auto merge process will exclude the following entity records:
- Large Business and International Tax (LBI) records;
- Government institutions, municipalities, clubs, welfare organisations, collective investment schemes;
- Foreign entities registered with a passport number; and
- Estate cases.
Taxpayers will be informed of the proposed merge via a letter (similar to the previous auto merge performed by SARS), and they will still be afforded the opportunity to object against the auto merge if they are not in agreement with the proposed merge.
A request to object against the auto merge can be submitted via eFiling, at a SARS Office or through the SARS Online Query System (SOQS). Taxpayers must provide detailed reasons why a specific record should be excluded from the consolidated profile.
Updated guide:
