The SARS Authority on Special Power of Attorney by Tax Practitioner (ASPOA) form must be completed by a tax practitioner to authorise an employee to act on the client’s behalf. The TPPOA form must be submitted together with the ASPOA to SARS offices. You can download the ASPOA form below:
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What is SARS special power of attorney to tax practitioner (TPPOA)? The SARS Special Power of Attorney to Tax Practitioner (TPPOA) form authorises a tax practitioner to act on behalf of a taxpayer or representative taxpayer. The original power of attorney form must accompany the tax practitioner on each visit to the SARS branch. Registered […]
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What is SARS special power of attorney (SPPOA)? The SARS Special Power of Attorney (SPPOA) form authorises a representative taxpayer (but not a tax practitioner) to act on behalf of a taxpayer. The original power of attorney form must accompany the representative taxpayer on each visit to the SARS branch. Registered representative taxpayers (e.g. Public […]
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What is special power of attorney? Special power of attorney (also called limited power of attorney) limits the agent’s ability to act on behalf of a principal to a specific, identified activity. The specific terms by which an authorised representative can act on behalf of the principal is laid out in the special power of […]
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What is general power of attorney? A general power of attorney form bestows a wide and all-encompassing authority unto an agent to conduct affairs on behalf of a principal. These include signing documents or entering into transactions or agreements on the principal’s behalf. The principal must be over 18 years old and have the mental […]
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What is cohabitation? Cohabitation is defined as a domestic partnership – where two people, regardless of gender, live together but are not married. The cohabitants are generally referred to as life partners. South African law on cohabitation Cohabitation is not regulated by any laws in South Africa. There is no common law marriage in South […]
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What is an eviction order? According to the Prevention of Illegal Eviction from and Unlawful Occupation of Land Act No 19 of 1998 (known as the PIE Act), it is illegal to evict a tenant from a residential property without a court order. The main purpose of the PIE Act is to protect tenants’ rights […]
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A sublease agreement is a contract between a tenant, who is already renting a property, and a subtenant, who is subletting the same property. The tenant’s right to sublet should be specified in the original residential or commercial lease agreement. You can download a free sublease agreement template below.
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What is a commercial lease agreement? A commercial lease agreement is a written contract between a landlord and a tenant. The agreement specifies the terms by which the tenant rents property from the landlord for business purposes. The commercial lease agreement is also known as a property rental agreement; rental contract; terms of lease; rental […]
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Download Lease Agreement What is a residential lease agreement?A residential lease agreement is necessary when a tenant rents a property from a landlord for the purpose of living there and not for profit. It is also called a tenancy agreement, rental lease agreement, lease form or rental contract. Property rented to a tenant with a residential […]
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