Enhancements for Tax Practitioners and representatives

What’s New?

7 May 2020 – Enhancement to Tax Type Transfer Process

The Tax Type Transfer process for Personal Income Tax and Provisional Tax has been enhanced to enable ease of transfer of tax types between taxpayers, tax practitioners and registered representatives on eFiling.
With this enhancement the approval lies directly with the Taxpayer (owner of the PIT) or the Registered Representative of the PIT, to transfer the tax type to the requestor.

The taxpayer/registered representative for that tax type will receive a sms/ email and must approve the transfer request by:

Visit www.sars.gov.za
Select ‘Manage Tax Type Transfer’ in the SARS eFiling space
Complete the online form by capturing ID/ Passport number and tax reference number
An OTP will be sent to the taxpayer to capture
An online POA will be presented to the taxpayer to ‘Accept’ or ‘Decline’ the transfer request.

A notification will be sent to the requestor once the taxpayer has ‘Accepted’ or ‘Declined’ the transfer request.

Please note:

Transfers for PIT are no longer dependent on the holding user releasing
Transfers will be immediately cancelled if we are not able to verify the identity of the requested taxpayer.
In the case of a Deceased estate, the Registered Representative (usually the Executor) becomes responsible for any notices and approvals.

A tax type transfer will be disallowed if the requestor is not a registered tax practitioner or the registered representative for the requesting taxpayer.

Also see the FAQ on How do I initiate a tax type transfer on eFiling

Client Information System for registered tax practitioners

With Client Information System (Single registration), tax practitioners (registered and confirmed with a Recognised Controlling Body (RCB) and SARS) are able to:

Activate themselves as Registered Tax Practitioners on eFiling
- Logon to eFiling
- Click “Activate Registered User” – found under “Organisations” and then “SARS Registered Details”.
Complete and submit all applicable returns (including income tax returns) on behalf of their clients.
Update and maintain registered details on the Registration, Amendment and Verification (RAV01) form on eFiling by using the “Maintain SARS Registered Details” option.
Submit new tax type registration applications.
Update a company’s/entity’s Public Officer/registered representative’s details on eFiling, meaning the Public Officer/representative won’t need to go into a SARS branch to confirm their relationship with the company.
Allocate rights to additional users on the Tax Practitioner eFiling profile by using the “Maintain Registered Users” option. These additional users will have the same rights as the Registered Tax Practitioner.

Top Tip: If you aren’t registered and confirmed with a RCB and SARS, you will be limited in the services you can perform on eFiling.

Please note: Some tax practitioners may receive a new tax practitioner reference number, both the old and new numbers may be used. See Tax Practitioner Number for more information.

Enhancements for registered representatives

With Client Information System (Single registration), there is a simple way that the activation of registered representatives (e.g. Public Officers) can be done:

By the Public Officer or registered representative themselves on eFiling.

Registered representatives (e.g. Public Officers) are now able to:

Activate themselves as registered representatives on eFiling, if their details have previously correctly been recorded on the SARS system.
- Logon to eFiling
- Click
  - “Organisations” and then “SARS Registered Details”.
  - “Activate Registered User”.

Please note: Large Businesses will need to contact Large Business directly.

Complete and submit all returns (including income tax returns) on behalf of the company/entity.
Update and maintain the company’s registered details on the Registration, Amendment and Verification (RAV01) form on eFiling.
Submit new tax type registration applications.
Allocate rights to additional users on the Company eFiling profile.

What can a registered representative do on eFiling?

As a designated representative of an entity, or a registered tax practitioner, you can activate a registered user role which allows you to view and maintain all registered details for that client. The user access rights are summarised below:

Access Level	Non-registered eFiling user with Customs & Excise, PAYE and VAT access	Non-registered user with Income Tax access	Registered User (Registered Tax Practitioner/ Representative)
Maintain product level registered details	P	P	P
Maintain entity details	X	P	P
Submit new tax type registration application	X	X	P
Maintain representative details	X	X	P

Top Tip: A client can visit a SARS branch and ask an agent to merge the various tax types to the company / entity’s profile, giving a single view of the company / entity profile. Please note – LBC clients will have to do this through the LBC.

Need Help?

Call the SARS Contact Centre on 0800 00 SARS (7277).
Visit your nearest SARS branch.