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 they’re associated with. From a taxpayer’s 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 aren’t 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:
- 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.
- You’ll receive an email notification to confirm your tax type registration.
- Existing taxpayers:
If you’re an existing taxpayer, you can:
- log in to eFiling if you’re 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:
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 taxpayer’s 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 taxpayer’s 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 currenteFiling profile will remain unchanged.
- When Tax Practitioners phone the SARS Contact Centre, a link between the Practitioner and their clients must already exist oneFiling otherwise the Contact Centre will not be able to assist, read more.
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