Introduction

In South Africa, businesses and individuals interacting with the South African Revenue Service (SARS) often need a Registered Representative to handle tax-related matters. Whether you're a company director, an accountant, or a tax consultant, understanding the different types of representatives is essential for compliance and efficiency.

This guide will answer the most common questions about SARS Registered Representatives, the different types of representatives, and how to register as one.

What is a SARS Registered Representative?

A SARS Registered Representative is an individual authorized to act on behalf of a taxpayer (such as a company, trust, or deceased estate) in dealings with SARS. This includes tax compliance, filing returns, making payments, and receiving SARS communications.

Who Needs a SARS Registered Representative?

The following entities must have a SARS Registered Representative:

• Companies (PTY Ltd, CCs, Non-Profit Organizations)
• Trusts
• Deceased Estates
• Foreign Companies Operating in South Africa
• Any entity required to file tax returns but unable to do so in its own name

What Are the Different Types of Representatives?

There are different roles in tax representation. Below are the key types and their functions:

1. Registered Representative

• The primary individual registered with SARS to act on behalf of a company or trust.
• They are responsible for filing tax returns and communicating with SARS.
• Typically, this is the Public Officer for companies or the Trustee for trusts.

2. Public Officer

• A legally appointed officer, as per the Income Tax Act, responsible for a company’s tax affairs.
• Appointed by the Board of Directors.
• Must be a resident of South Africa.
• Holds liability for tax compliance and communication with SARS.

3. Tax Practitioner

• A professional (such as an accountant or tax consultant) registered with SARS to assist taxpayers.
• They do not replace a Registered Representative but may act on behalf of taxpayers with proper authorization.

4. Executor (for Deceased Estates)

• Manages the tax obligations of a deceased individual.
• Appointed by the Master of the High Court.
• Ensures outstanding tax liabilities are settled before distributing assets.

5. Accounting Officer / Financial Manager

• Often authorized to assist with tax administration but not the legal representative unless formally appointed.

How to Register as a SARS Registered Representative

If you are responsible for handling SARS matters on behalf of an entity, you must be registered as the official SARS representative.

Step 1: Check If You’re Already Listed as a Registered Representative

Before registering, check your SARS eFiling profile:

1. Log into SARS eFiling
2. Navigate to "My Profile" → "SARS Registered Representative"
3. If you are listed, you do not need to register again.

Step 2: Gather the Required Documents

You’ll need: Certified ID copy of the applicant
Company registration documents (CIPC certificate)
Letter of appointment (from the Board or Trustees)
Proof of address (business or personal, depending on the entity)
Power of Attorney (if applicable)

Step 3: Visit a SARS Branch or Use eFiling

Option 1: Online via SARS eFiling

1. Log in to SARS eFiling
2. Select "Maintain SARS Registered Representative"
3. Upload the required documents
4. Submit and wait for SARS verification

Option 2: Visit a SARS Branch

1. Book an appointment via SARS Online Bookings
2. Bring original and certified copies of required documents
3. SARS will verify your documents and process the registration

Frequently Asked Questions (FAQs)

Q1: Can a company have more than one Registered Representative?

No. SARS only allows one Registered Representative per entity. However, additional users can be granted access via eFiling permissions.

Q2: How long does SARS take to approve a Registered Representative?

Processing times vary, but approval typically takes 7-14 working days if all documents are correctly submitted.

Q3: What happens if a company does not appoint a Registered Representative?

Failure to register can lead to:

• Delays in tax filings
• SARS penalties for non-compliance
• Inability to access SARS eFiling for business tax affairs

Q4: Can a Tax Practitioner be a Registered Representative?

No. A tax practitioner can act on behalf of a taxpayer, but the legal representative must be an official company officer (e.g., Public Officer).

Q5: How can I change my company’s Registered Representative?

1. The new representative must submit a registration request via eFiling or at a SARS branch.
2. They must provide a board resolution or authorization letter confirming their appointment.
3. SARS will verify and update records accordingly.

Final Thoughts

Ensuring that your SARS Registered Representative is correctly appointed and updated is critical for compliance. Whether you’re a business owner, Public Officer, or tax consultant, understanding these roles will help you manage tax obligations effectively.

Need help with SARS registration? Contact a professional tax consultant or visit SARS Online for more information.

Helpful Links:

• SARS eFiling Registration