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CHANGES TO TAX & CUSTOMS REGISTRATION
What is Single Registration?
The way you register for tax & customs and update your existing details has changed from 12 May 2014. SARS will now have a Single
Registration of a taxpayer across all taxes they pay and legal entities theyre associated with. From a taxpayers view, you will only have to
register once as a new taxpayer and there-after add only the relevant details when you start paying e.g. VAT. It will also now be easier to update
your existing details.
What will be included in Single Registration?
Single Registration will be phased in, starting with:
Single registration of taxpayers.
A simplified process to apply for:
Corporate Income Tax (CIT)
Income Tax (including Provisional Tax)
Pay-As-You-Earn (PAYE)
Value-Added Tax (VAT)
Customs and Excise.
What are the benefits of Single Registration?
Taxpayers/registered representatives will now be able to:
View all tax types registered for in a central place.
Manage all personal information centrally on eFiling or at SARS branch.
Register for additional taxes (CIT, PAYE, VAT excluding Customs and Excise) on eFiling provided you are already registered for at least
one tax on eFiling.
For the first time, taxpayers or legal entities, such as Companies and Trusts, will be linked to their registered representative on the SARS
system. For more information click here.
How does it work?
First-time taxpayers:
Top Tip: Make sure you arent already registered, by first calling and checking with the SARS Contact Centre on 0800 00 SARS
(7277). Remember your employer may have registered you or if you own a business, go to CIPC, then SARS will automatically register
the business.
If you are registering as a new taxpayer, you need to:
Go to your nearest SARS branch
Complete the applicable tax registration form:
Customs and Excise DA185 and annexures
Employers EMP101e
Income Tax for Companies IT77C
Income Tax for individuals IT77
Income Tax for Trusts IT77TR
Vendors - VAT101
Make sure you take the required relevant material (supporting documents).
You will be registered and your profile created in real-time, provided there are no problems.
Youll receive an email notification to confirm your tax type registration.
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Existing taxpayers:
If youre an existing taxpayer, you can:

log in to eFiling if youre a registered eFiler, and complete the Registration, Amendment and Verification form (RAV01) where
you can update all registered details excluding Name and ID/Registered name and company registration number & your nature
of entity. Click here for a guide on how to complete the RAV01.
should you need to update these details you will have to go to your nearest SARS branch. Remember the required relevant
material (supporting documents).
go to your nearest SARS branch.
Where can I register or change details?
Depending on what you want to do, the following ways will be available:
Top Tip: Registered Representatives must visit a SARS branch first, to record their relationship with their clients on the SARS system. For more
information, click here.
A few things to note:
No registration or updating of details will be accepted by post, SARS drop-box, fax or email any longer.
Companies who register with the Companies and Intellectual Property Commission (CIPC) will automatically be registered with SARS for
Corporate Income Tax. You will then just need to link any additional taxes to your profile.
Should you need to update the company registered name or company registration number, contact the CIPC.
Employers can register employees by using the Income Tax Registration (ITREG) process. Employees may be registered via eFiling, using
e@syFile Employer or at a SARS branch. For more information see the guide Registration of employees for Income Tax Purposes.
Who can do what?
Depending on your role or mandate, you will be able to do the following transactions:
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Again, a few things to note:
Once-off mandates how does it work? In exceptional circumstances e.g. incapacitated clients, an individual may be appointed to act
on a taxpayers behalf once off. The individual appointed must have a signed power of attorney to request a service each time they visit a
branch.
Top Tip: The individual who will act on the taxpayers behalf must be registered with SARS.
Once-off mandates will only be allowed under the following exceptional circumstances:
Estates
Incapacitated/terminally ill client
Non-resident
Imprisonment
SARS Registered Tax practitioners
When you are more than 200 km distance from nearest SARS branch. To check your distance to your nearest branch or mobile
unit, click here.
Registered Tax Practitioners will still be required to produce a signed power of attorney with each branch visit, and their current eFiling
profile will remain unchanged.
When Tax Practitioners phone the SARS Contact Centre, a link between the Practitioner and their clients must already exist on
eFiling otherwise the Contact Centre will not be able to assist, read more.
Need help?
Call the SARS Contact Centre on 0800 00 SARS (7277) or visit your nearest SARS branch. Make sure you take your relevant material along.
Top Publications
Registration of Employees for Income Tax Purposes
Top Forms
EMP102e - Application for Separate Registration of
Business or Branch (Form)
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2014 All rights reserved
Quick Guide on How to Complete the IT12EI Return for
Exempt Organisations
Change of Banking Details for Companies Income Tax
Change of Banking Details for Personal Income Tax
Change of Banking Details for a Registered VAT Vendor
See More
EMP101e - Application for Registration PAYE SDL UIF
(Form)
IT77TR - Application for Registration as a Trusts and
Change in Particulars Trust - External (Form)
IT77 - Application for Registration as a Taxpayer or
Changing of Registered Particulars Individual - External
(Form)
VAT101 - Application for Registration for Value Added
Tax - External (Form)
See More

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