have a client who has been made the executor of her mother’s estate by the
Master of the High Court. The client has been informed that she needs to get a
tax clearance certificate from SARS for her mother as well as proof that her
mother’s income tax number is active. I have suggested that she appoint a
qualified co-executor but she is hesitant to do so.Do
you know how my client can go about getting the relevant documents? I
have tried to look this up on the SARS site but to no avail.
our view the "representative taxpayer” per section 153 Tax Administration Act
will be allowed by SARS to exercise the relevant authority on behalf of the
estate to request the relevant document and information from SARS. A
"representative taxpayer” by definition in section 1 of the Income Tax Act
includes an executor of an estate.The
executor will have to take with his or her ID and a certified copy of the
appointment by the Master of the High Court as executor. Where a person other
than the executor will be requesting such information, such person would
require a relevant power of attorney from the executor, a certified copy of the
executors ID, the executor’s appointment letter and that person ID.
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.