Q: We have a
client overseas that needs to go and see SARS. Obviously he can't, because he
isn't in the country. What do we need to give SARS to activate authorised taxpayer
representative on efiling? And also to go to SARS on his behalf.
A: From the facts
provided it doesn’t appear that you are the representative taxpayer for the
client. We don’t know why the client
needs to go and see SARS. According to
the SARS website (at http://www.sars.gov.za/ClientSegments/Pages/Relevant%20Material%20or%20Supporting%20Documents.aspx)
the following is necessary to confirm a registered representative.
A valid original and/or a certified copy of a
temporary identity document/passport/driver’s licence for the registered
Copy of proof of residential address of the
Official letter of appointment as registered
Letter of incorporation, founding documents etc
Power of Attorney, only on the first visit. Once
registered on the SARS system, a power of attorney will not be required.
Note: If more than one registered representative is recorded
/ listed, for registration at SARS one person must be nominated as the
"official” representative to be updated on the system.
Disclaimer: Nothing in
this query and answer should be construed as constituting tax advice or a tax
opinion. An expert should be consulted for advice based on the facts and
circumstances of each transaction/case. Even though great care has been taken
to ensure the accuracy of the answer, SAIT do not accept any responsibility for
consequences of decisions taken based on this query and answer. It remains your
own responsibility to consult the relevant primary resources when taking a
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.
MINIMUM REQUIREMENTS TO REGISTER
The Act requires that a minimum academic and practical requirments be set to register with a controlling body. Click here for the minimum requirements of SAIT.