Q: We are encountering problems with registrations of new trusts as taxpayers,
where SARS requires the trustee to personally come into the SARS offices to
register the trust. Most instances this is not possible and time consuming.
Will SARS accept a representative and if so what documents must accompany the
representative. A better option will be have the facility to register these electronically.
are aware of the commercial difficulty of requiring trustees to come personally
to a SARS branch for the income tax registration of a trust. Unfortunately this
cannot be changed (for now).
A representative cannot go into a SARS branch on behalf of the trust.
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 decision.
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.