SAIT has been notified by SARS that the old power of
attorney forms will not be accepted at their branches if they were completed
and signed after October 2013. The old form will only be accepted if it
was completed and signed before October 2013 and has not yet expired as per the
2 year limit. Tax practitioners are thus urged to have their clients complete
the new power of attorney (TPPOA) form as any old forms signed after October
2013 may not be accepted at the branches. Additionally, tax practitioners
wishing to delegate an employee to act on their behalf at a SARS branch must also
make use of the ASPOA form.
We are aware that it is possible for practitioners using the
old forms signed after October 2013 to be assisted at certain branches due to the
differing practices across the SARS branches. Notwithstanding that, we urge members to at least have
their clients complete the new TPPOA forms so as to eliminate the risk of being
turned away at the branches.
What if the "taxpayer" is overseas (emigrant) and does not know his TAX NUMBER and requires the Tax Practitioner to ascertain information from SARS, such as for example his tax reference number ? The Tax number is a compulsory field ?? Chicken and egg ??
Obtaining a POA from a client is a huge challenge and the standard POA is often not adequate for all purposes eg. does not allow the bearer to obtain a VAT 103 certificate. Can SAIT perhaps lobby for a POA to be electronically printed from the E-Filing profile as well as a VAT103 printed directly from the E-filing profile?
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.