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Foreign Tax Recovery Assistance
Section 185 of the Tax Administration Act, 2011, makes provision for the recovery of revenue on behalf of foreign governments:
Read more about where it should be submitted on Foreign Tax Recovery Assistance
Urban Development Zone Forms
Power of Attorney (POA) Forms provided by SARS
- SPPOA – Special Power of Attorney
To appoint any taxpayer or representative taxpayer, except a tax practitioner, to act on his/her behalf, the SPPOA 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.
- TPPOA – Special Power of Attorney to Tax Practitioner
To be completed by a taxpayer or representative taxpayer to appoint a tax practitioner to act on his/her behalf
- ASPOA – Authority on Special Power of Attorney by Tax Practitioner
To be completed by a tax practitioner to further delegate an employee to act on a client’s behalf (The TPPOA must be submitted simultaneously with this ASPOA to SARS offices)
What is important to note, is that if a change is made to the representative taxpayer, and such representative taxpayer is authorised by way of a Power of Attorney, that a taxpayer submits a new Power of Attorney, for the new representative taxpayer and ensures that the old Power of Attorney is revoked. This will prevent confusion later on when dealing with a new representative taxpayer, and will also prevent a previous taxpayer representative from dealing with your tax matters, when no longer authorised to do so. The confidentiality provisions of the Tax Administration Act are very important, and this will ensure that SARS only deals with persons representing taxpayers, who are properly authorised to do so.