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How to register an external company for income tax and PAYE with SARS?

Thursday, 05 February 2015   (0 Comments)
Posted by: Author: SAIT Technical
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Author: SAIT Technical 

How to register an external company for income tax and PAYE with SARS? 

Q: I have a client whose company is based in the UK and they would like to open up a branch in South Africa. All the revenue is received by the UK company, however they need to employ 5 to 10 South-Africans to work at their local branch. I would like to know what the procedure is to register this company with SARS and which forms are required.

A: The registrations are pretty much the same as those for SA companies. So an IT77C and EMP101 form for companies would have to be completed and the required supporting documentation must accompany the applications. You would have to go into a SARS branch with the South African public officer (essentially the company representative in South Africa). This is non-negotiable, even if you have a power of attorney.

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.

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