The Registration, Amendments and Verification Form (RAV01) form has been developed to enable Individuals, Tax Practitioners and registered legal entity Representatives to view and maintain legal entity registration (demographic and specific tax type) details on eFiling.
Selected sensitive detail changes such as bank details and name/surname or registered name in the cases of companies and trusts will be allowed. Registration number / ID number will be locked and will not be allowed to be changed.
Section 240A of the Tax Administration Act, 2011 (as amended) requires that all tax practitioners register with a recognized controlling body before 1 July 2013. It is a criminal offense to not register with both a recognized controlling body and SARS.