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List of exceptional cases to do bank details changes on behalf of client

01 September 2014   (1 Comments)
Posted by: Author: SARS
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Author: SARS

There are certain exceptional circumstances under which SARS will allow such verification of banking details to be done by a person who is not the account holder and who has power of attorney. Such a person will still have to visit a SARS branch with the relevant documents depending on the exceptional circumstances.

Scenario 1 - VAT:

The following are the exceptional circumstances as well as the relevant material to be presented in respect of a Sole Proprietor (Individual) vendor:

  • In the case of an estate (individuals):
    • In the case of a deceased estate, a letter of authority/executorship signed and stamped by the Master of the High Court; or
    • In the case of insolvent estate, a letter of appointment signed and stamped by the Master of the High Court;
    • Valid original or a temporary identity document/passport/driving licence of the executor or the trustee and a certified copy thereof;
    • Copy of the bank statement/original letter from the bank with the original bank stamp not more than three months old confirming executor’s or estate late bank account details and
    • Copy of proof of residential address of the executor or the trustee.
  • In the case of a vendor who is incapacitated or terminally ill: 
    • Letter of appointment as an administrator signed and stamped by the Master of the High Court; Valid original or a temporary identity document/passport/driving licence of an appointed person and a certified copy thereof;
    • Certified copy of identity document/passport/driving licence of an incapacitated/ terminally ill vendor;
    • Original medical certificate from a registered doctor or hospital confirming that the vendor is terminally ill or bedridden. The certificate must not be more than three months old.
    • Copy of the bank statement with original bank stamp or ABSA eStamped statement not more than three months old that confirms the account holder's legal name, account number, account type and branch code where applicable; or in the case and only based on exception where the taxpayer opened a new bank account and cannot produce a bank statement, an original letter from the bank on the bank letterhead with the original bank stamp confirming the account holder’s legal name, account number, account type, branch code and reflecting the date the bank account was opened and
    • From both the incapacitated/terminally ill vendor and the appointed person: Proof of residential address.
  • In the case of a vendor who is imprisoned:
    • Power of Attorney appointing a person as a representative vendor;
    • Valid original or a temporary identity document/passport/driving licence of an appointed person and a certified copy thereof;
    • Certified copy of identity document/passport/driving licence of an imprisoned vendor;
    • Original signed letter from the Department of Correctional Services confirming that the vendor is imprisoned for a specific period. The letter must not be more than three months old; and
    • Copy of the bank statement with the original bank stamp or ABSA eStamped statement not more than three months old that confirms the account holder's legal name, account number, account type and branch code where applicable; or in the case and only based on exception where the taxpayer opened a new bank account and cannot produce a bank statement, an original letter from the bank on the bank letterhead with the original bank stamp confirming the account holder’s legal name, account number, account type, branch code; and reflecting the date the bank account was opened. 
  • The following are the exceptional circumstances as well as the relevant material to be presented in respect of a company:
    • In the case where a representative vendor is temporarily outside the Republic – 
    • Power of Attorney appointing a person as a representative vendor;
    • Valid original or a temporary identity document/passport/driving licence of an appointed person and a certified copy thereof;
    • Original letter from the company (on the company’s letterhead) confirming that the representative taxpayer is temporarily outside the Republic;
    • Copy of the Memorandum of Incorporation;
    • Copy of the bank statement with the original bank stamp or ABSA eStamped statement not more than three months old that confirms the account holder's legal name, account number, account type and branch code, where applicable, or in the case and only based on exception where the client opened a new bank account and cannot produce a bank statement, an original letter from the bank on the bank letterhead with the original bank stamp reflecting the date the bank account was opened;
    • Copy of proof of residential address of the representative vendor (appointed person as per the Power of Attorney form); and
    • Copy of proof of physical business address.
  • In the case where a representative vendor is incapacitated or terminally ill –
    • Power of Attorney appointing a person as a representative vendor;
    • Valid original or a temporary identity document/passport/driving licence of an appointed person and a certified copy thereof;
    • Original letter from the company (on the company’s letterhead) confirming that the representative taxpayer is terminally ill;
    • Copy of the Memorandum of Incorporation;
    • Copy of the bank statement with the original bank stamp or ABSA eStamped statement not more than three months old that confirms the account holder's legal name, account number, account type and branch code, where applicable, or in the case and only based on exception where the client opened a new bank account and cannot produce a bank statement, an original letter from the bank on the bank letterhead with the original bank stamp reflecting the date the bank account was opened; 
    • Copy of proof of residential address of the representative taxpayer (appointed person as per the Power of Attorney form); and
    • Copy of proof of physical business address
  • In the case of a company in liquidation –
    • Copy of the Memorandum of Incorporation;
    • Letter of appointment signed and stamped by the Master of the High Court;
    • Valid original or a temporary identity document/passport/driving licence of the liquidator and a certified copy thereof;
    • Copy of the bank statement with the original bank stamp or ABSA eStamped statement not more than three months old that confirms the account holder's legal name, account number, account type and branch code, where applicable, or in the case and only based on exception where the client opened a new bank account and cannot produce a bank statement, an original letter from the bank on the bank letterhead with the original bank stamp reflecting the date the bank account was opened; and
    • Copy of proof of residential address of the liquidator.
  • In the case where distance of the vendor from the SARS branch is more than 200km, the following documents are required:
    • Copy in respect of one of the following –
      • Memorandum of Incorporation in the case of a Company, or
      • Trust Deed together with the minutes of a meeting specifying who is authorised to act on behalf of a Trust in the case of a Trust, or
      • Partnership / Joint Venture Agreement in the case of a Partnership or Joint Venture; or
      • Foreign Donor Agreement between the applicable country and South Africa in the case of a Foreign Donor Funded Project;
    • Valid original identity document/passport/driving licence/asylum seeker certificate or a temporary identity document/passport/driving licence.
    • Copy of the bank statement with the original bank stamp or ABSA eStamped statement not more than three months old that confirms the account holder's legal name, account number, account type and branch code, where applicable, or in the case and only based on exception where the client opened a new bank account and cannot produce a bank statement, an original letter from the bank on the bank letterhead with the original bank stamp reflecting the date the bank account was opened;
    • Copy of proof of residential address of a vendor or representative vendor,
    • Copy of proof of physical business address of a vendor;
    • Letter of appointment from the vendor where the request is received from the representative;
    • Power of Attorney (POA) where request is received from the Tax practitioner or requestor with a mandate.

Scenario 2 - Companies Income Tax:

The following are exceptional circumstances and the relevant material which must be presented in the case of Companies Income Tax:

  • In the case where a representative taxpayer is temporarily outside the Republic
    • Power of Attorney appointing a person as a representative/representative taxpayer;
    • Valid original or a temporary ID/passport/driving licence of an appointed person and a certified copy thereof;
    • Original letter from the company (on the company’s letterhead) confirming that the representative/representative taxpayer is temporarily outside the Republic;
    • Copy of the Memorandum of Incorporation;
    • Copy of the bank statement with the original bank stamp or ABSA eStamped statement not more than three months old that confirms the account holder's legal name, account number, account type and branch code, where applicable, or in the case and only based on exception where the client opened a new bank account and cannot produce a bank statement, an original letter from the bank on the bank letterhead with the original bank stamp reflecting the date the bank account was opened;
    • Copy of proof of residential address of the representative taxpayer (appointed person as per the Power of Attorney); and
    • Copy of proof of physical business address of the taxpayer.
  • In the case where a representative taxpayer is incapacitated or terminally ill
    • Power of Attorney appointing a person as a representative taxpayer;
    • Valid original or a temporary ID/passport/driving licence of an appointed person and a certified copy thereof;
    • Original letter from the company (on the company’s letterhead) confirming that the representative taxpayer is incapacitated or terminally ill;
    • Copy of the Memorandum of Incorporation;
    • Copy of the bank statement with the original bank stamp or ABSA eStamped statement not more than three months old that confirms the account holder's legal name, account number, account type and branch code, where applicable, or in the case and only based on exception where the client opened a new bank account and cannot produce a bank statement, an original letter from the bank on the bank letterhead with the original bank stamp reflecting the date the bank account was opened;
    • Copy of proof of residential address of the representative taxpayer (appointed person as per the Power of Attorney); and
    • Copy of proof of physical business address of a taxpayer.
  • In the case of a company which is under liquidation:
    • Copy of the Memorandum of Incorporation;
    • Letter of appointment signed and stamped by the Master of the High Court;
    • Valid original or a temporary ID/passport/driving licence of the liquidator and a certified copy thereof;
    • Copy of the bank statement with the original bank stamp or ABSA eStamped statement not more than three months old that confirms the account holder's legal name, account number, account type and branch code, where applicable, or in the case and only based on exception where the client opened a new bank account and cannot produce a bank statement, an original letter from the bank on the bank letterhead with the original bank stamp reflecting the date the bank account was opened; and
    • Copy of proof of residential address of the liquidator.
  • In the case where distance of the public officer/company from the SARS branch is more than 200km, the following documents are required:
    • Copy of the Memorandum of Incorporation;
    • Valid original or a temporary identity document/passport/driving licence of the taxpayer (Public officer/Representative taxpayer) and a certified copy thereof;
    • Copy of the bank statement with the original bank stamp or ABSA eStamped statement not more than three months old that confirms the account holder's legal name, account number, account type and branch code, where applicable, or in the case and only based on exception where the client opened a new bank account and cannot produce a bank statement, an original letter from the bank on the bank letterhead with the original bank stamp reflecting the date the bank account was opened;
    • Copy of a proof of residential address of the taxpayer (Public officer/Representative taxpayer),
    • Copy of proof of physical business address,
    • Letter of appointment from the company where the request is received from the representative,
    • Power of Attorney (POA) where the request is received from the Tax practitioner or requestor with a mandate.

Comments...

Pat Fritz (Campbell) says...
Posted 04 September 2014
Under what circumstances can an individuals taxpayer delegate this authority to a representative taxpayer?

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