26 February 2021 – Tax Administration Act, 2011: In order to safeguard taxpayers and to combat fraudulent activities, the Special Power of Attorney (SPPOA) Form, appointing any taxpayer or taxpayer representative other than a tax practitioner, to act on a taxpayer’s behalf, must be accompanied by a –
- certified copy of the taxpayer’s identity document;
- a certified copy of representative taxpayer’s identity document; and
- an affidavit from the taxpayer authorising the representative taxpayer to act on his/her behalf. The affidavit to, at a minimum, include the identity number of the representative and the tax number of the taxpayer.