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Download Special Power of Attorney Form

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 attorney.

The principal must be over 18 years old and have the mental capacity to grant special power of attorney in South Africa. The agent must also be over 18 years old and competent. A principal can grant special power of attorney to numerous agents.

When to use a special power of attorney template?

Special power of attorney can be used to grant authority to someone to act on your behalf to:

  • Buy or sell a home;
  • Withdraw money from a bank account;
  • Cash checks; or
  • Run a business.

SARS special power of attorney templates can be used to authorise an agent to conduct tax-related affairs on behalf of the principal. The SARS Special Power of Attorney (SPPOA) template authorises any taxpayer or representative taxpayer (but not a tax practitioner) to act. The SARS Special Power of Attorney by Tax Practitioner (TPPOA) template is used by a taxpayer or representative taxpayer to authorise a tax practitioner to act.

Special power of attorney format

A special power of attorney letter is similar to a conventional business letter. The format of the special power of attorney letter comprises of a heading, body, signatures and a revocation statement (optional). Specific details about the act to be conducted must be included in the special power of attorney letter.

You can download a special power of attorney form for free below.

When does special power of attorney end?

Special power of attorney ends when:

  • The specific action is completed;
  • The specified power of attorney period has ended;
  • The principal revokes the power of attorney;
  • The principal dies;
  • The principal becomes insolvent and his/her estate is sequestrated; or
  • The principal becomes mentally incapacitated.

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