GUIDE TO: Your SARS registered representative
In April 2021 SARS (The South African Revenue Service) made registering a representative a requirement for businesses to perform vital functions on e-filing. This includes (but is not limited to) registering a as a VAT vendor, applying for an import export license, and filing a tax or VAT return.
Why is having a registered representatives compulsory?
The contact details on your business’s e-filing (tax) profile are the only means SARS has of reaching you. And, since they are moving toward performing more and more services remotely, contacting the right person is essential for them to do their job.
The function of your business’s registered representative is to act as a primary spokesperson for the business when it comes to SARS communication.
By assigning someone as the registered representative, the business tells SARS that this is the person who has full authority to make and approve changes made to its e-filing profile and tax records.
The ideal person to appoint as your business’s registered representative is:
- Someone reliable
- Someone who is based in South Africa
- Someone who is familiar with the finances of the business, and
- Someone who is at least a little bit tax-savvy
Logically this would be someone within the business, like a financial director, or the company’s accountant.
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SARS accepts the following people as registered representatives
| Entity type | Accepted representative |
|---|---|
| Individual | Parent/Guardian, Curator, Executor, Administrator |
| Sole proprietorship | Curator, Executor, Administrator |
| Registered company | Public Officer, Liquidator, Administrator (this applies to state owned companies, private (pty) companies, public companies, incorporations, non-profit companies, closed corporations, and co-operatives.) |
| Organisation | Accounting Officer, Liquidator, Administrator |
| Club | Treasurer, Liquidator, Administrator |
| Trust | Main Trustee, Liquidator, Executor, Administrator |
The representative’s responsibilities
SARS often makes use of an OTP (one time pin) function to confirm registrations. The representative will be the person who receives this, or any other digital and/or telephonic confirmation requests. It is therefore important to ensure that the representative’s contact details SARS has on record are accurate and up to date.
The representative cannot be held liable for paying taxes they did not incur, but they will be the one SARS contacts regarding outstanding payments.
Registering a representative
SARS has a 2-part process for registering a representative. This includes submitting a documentary application, and a confirmation phone call to verify that the representative exists, and that their details correspond with the documentation provided.
To register a representative for your business as quickly and easily as possible, you can speak to our consultants, or simply click below and complete the representative registration form.
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