A registered representative is a person who is appointed with full rights to act on behalf of another legal entity (e.g. Companies, Trusts, etc.), often Public Officers, Accounting Officers, or administrators, etc. If a legal entity has more than one registered representative, then one has to be nominated as the official “representative person” with SARS. Remember the registered representative must be registered with SARS.
Do you need help with how to update the Registered Representative details on SARS eFiling? The below procedures may be of assistance.
- Go to www.sars.gov.za.
- Click on Online Services.
- Click on Register a Representative.
- Complete and upload the necessary supporting documentation.
- Click on Submit.
Required supporting documents: For changes in Representative/Public Officer/Tax Practitioner:
- Certified or uncertified copy of a valid identity document, driving licence, passport, temporary identity document, asylum seekers certificate, and permit is required.
- Company/Trust or Individual – POA or Letter of Authority/Appointment authorising the practitioner/ representative to act on behalf of the taxpayer is required, if the taxpayer is not represented by the Public Officer or Registered Representative, or
- Minutes of the meeting where the resolution was made that the appointed representative should act as the Public Officer of the company and;
- Certificate of Registration of the Company; or
- Company’s Memorandum of Incorporation (MOI); or
- Founding Statement – Applicable to Close Corporation (CK1)/Amended Founding Statement – Applicable to Close Corporation (CK2)
- For a member or director within a non-representative relationship, a POA is required.
- For Government Institutions:
- POA completed by Accounting Officer indicating the details of representative taxpayer for the institution
- Original and Certified copy of ID of the representative taxpayer visiting the SARS office
- Example of Accounting Officer is:
- Head of Department in case of National and Provincial Government Departments
- Municipal Manager in case of Local Government
- COO/CFO in case of State Owned Entities
- Letter of appointment authorising appointed representative to act as Public Officer on behalf of the company or minutes of meeting where the resolution was made that the appointed representative should act as the Public Officer of the company; and
- One document from the list of company registration documents.