Download SARS Power of Attorney Forms
What is SARS power of attorney?
SARS power of attorney grants authority to a representative taxpayer or tax practitioner to act on behalf of a taxpayer. The taxpayer can be either an individual or a legal entity (i.e. a business).
A representative taxpayer can be a:
- Conveyancer in a case of Transfer Duty;
- Fund Administrator;
- Insurance Broker;
- Secretary; or
An original SARS POA must accompany the representative on each visit to a SARS branch. The document is valid for two years. A new POA must be presented when change of banking details is requested.
POA Types: Quick Jump
How to authorise someone to act on behalf of a taxpayer
You can download the SARS Special Power of Attorney (SPPOA), SARS Special Power of Attorney to Tax Practitioner (TPPOA) and SARS Authority on Special Power of Attorney by Tax Practitioner (ASPOA) templates below. SARS power of attorney is valid for a maximum of 24 months.
SARS will accept an alternative power of attorney document when:
- An executor is issued with a POA by the Master of High Court in the case of liquidation, sequestration, insolvency or death; or
- A legal guardian is issued with a POA by the Master of High Court in the case of a minor.
What can a representative taxpayer or tax practitioner do on behalf of a taxpayer?
As set out in the terms of the relevant SARS POA, the following tasks may be performed by a representative taxpayer or tax practitioner on behalf of the taxpayer:
- Apply for registration at SARS and obtain a taxpayer reference number for taxes as specified in the power of attorney;
- Inform SARS of changes in registered details (except banking details);
- Request tax clearance certificates and/or follow up on outstanding tax clearance certificates;
- Complete and/or submit tax returns to SARS;
- Communicate with SARS;
- Submit relevant material (e.g. supporting documents) to SARS;
- Resolve account or compliance related issues in respect of tax periods specified in the power of attorney;
- Lodge and/or pursue an objection against an assessment by SARS;
- Lodge and/or pursue an objection against a decision made by SARS;
- File and/or pursue an appeal against an assessment by SARS;
- File and/or pursue an appeal against a decision by SARS; and/or
- Apply for deregistration of certain taxes as specified in the power of attorney.
A taxpayer cannot authorise a representative taxpayer or tax practitioner to:
- Change the banking details of a taxpayer except in certain exceptional circumstances as specified by SARS; and
- Receive money in cash or otherwise on behalf of a taxpayer.
SARS will only allow a request by a third party to change a taxpayer’s banking details in the following exceptional circumstances:
- Any estate due to death or sequestration;
- Where the taxpayer is incapacitated or terminally ill;
- Where the taxpayer is a non-resident (emigrant, expatriate, foreigner or SA citizen temporarily outside the Republic);
- Where the taxpayer is imprisoned;
- Where a trustee is appointed to act on behalf of an insolvent individual and/or trust;
- Where the taxpayer is a minor child;
- Shared Account (Spouse’s Account);
- Income below tax threshold/impractical; and
- Where distance of the taxpayer from the SARS branch is more than 200km.
Registering a representative for eFilling purposes
According to SARS: “SARS’s Client Information System was implemented in 2014 and allows taxpayers and registered representatives to register, maintain and view all its associated tax and customs registrations in a consolidated tax profile.”
Once a taxpayer is registered with SARS, all additional registration can be done through eFiling. In order to register, first-time taxpayers need to prove identity, address and banking details at a SARS branch.
Registered representatives and registered tax practitioners can view and maintain their client’s tax affairs through the eFilling system. Representative taxpayers and tax practitioners have to register with SARS by logging onto eFiling and clicking on “Activate Registered User.”
SARS registration of authorised executors of estates
All deaths must be reported to SARS. Estate duty, at a rate of 20%, is payable to SARS on deceased estates with a net worth of more than R3, 5 million. To report a death to SARS, email or post the following documents to the relevant Centralised Processing Centre:
- Death certificate or death notice;
- Identity document of the deceased;
- Letter of Executorship, or Letter of Authority if the estate is less than R250 000, from the Master of the high court or magistrates court;
- Certified copy of the executor’s identity document;
- Power of attorney (if applicable);
- The name, address and contact details of the executor or agent;
- The last Will and Testament of the deceased;
- An Inventory of the deceased’s assets; and
- The liquidation and distribution accounts (if available).