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News & Press: SARS operational & eFiling questions

Can a representative register a trust for income tax on behalf of a client at a SARS branch?

Friday, 23 January 2015   (1 Comments)
Posted by: Author: SAIT Technical
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Author: SAIT Technical

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.

A: We 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.

Please see the link below for who is allowed to do what at a SARS branch, and what tasks can be done on e-filing versus at a SARS branch.

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.


Willem J. Kriel says...
Posted Tuesday, 09 May 2017
Can a tax practitioner apply for the registration of a trust as a taxpayer with the required POA signed by a trustee



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.

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