Q: I would like to
know whether SARS should be informed of the resignation of a company director. If
yes please let me know the procedure.
A: If the director was listed as the public officer (and consequently the
representative) of the company for tax purposes, then the company would have to
remove him/her from its SARS records if he or she resigns. If the director was
not the company’s public officer, then there is no need to inform SARS of the
According to the
following link on the SARS website, the public officer’s details can be updated
on the company’s efiling profile via the RAV01 form:
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.