The 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 (which is not supposed to happen
but unfortunately does). 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.
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.