Appointment of a Registered Representative

As one of the reliable accounting firms in Johannesburg who are registered tax practitioners, we want to assist our clients in understanding the requirements from SARS to enable them to plan ahead. Over and above online bookkeeping services for our clients, we want to keep them up to speed with the latest developments at the Tax office.

Of late, SARS has been quite strict with requiring all entities that are registered with them to have a Registered Representative appointed first before they can work on your profile.

What is a registered representative and their purpose?

A registered representative is a person who is appointed with full rights to act on behalf of a legal entity, this person will be taking full responsibility when it comes to all the tax affairs that the company has been registered for.

It is a requirement by law for a company to have a registered representative. The registered representative must be registered for income tax with SARS and must be registered for e-filing so that they can get access for the company’s tax affairs via their personal e-filing account.

Qualification Criteria

In order to qualify to be a registered representative of the company you either have to be the director of the company or a secretary for the company. There are no exceptions to this rule which means all the other various practitioners will not be permitted to act as representatives of the company.

How to register a representative

There are two ways of registering a representative:

1. Make an appointment through the branch and bring supporting documents
2. Register the representative via the online service platform

Branch appointment

Due to the COVID 19 pandemic all SARS branches have been closed and no branch visits are being conducted.

Online service platform

Go online on the SARS Online query system (SOQS), select the option written “Register a Representative”. It will take you to a page that requires your attention to fill in the required information. On the capacity drop down list select public officer. You will be required to fill in the correct details of the entity, the nominated representative and upload the required supporting documents.

Required supporting documents

From Company

• Certificate of incorporation/ registration (CoR14,3).
• Letter of authority signed by a director or a board resolution approving appointment (not older than 3 months)

From Individual

• Copy of a valid identification document or driver’s licence/passport/temporary ID of the representative.
• Proof of residential address not older than 3months.
• Selfie or image of representative holding his/her identification document with note that reads “update my details”.
• Complete CRA01 for the individual and it must be signed by the owner of the address.
• Letter of appointment in your capacity as representative showing names/surnames and signed by all the directors.

Turnaround time

The turnaround time for registering a representative is 21 working days provided that all documents were submitted.

Common Errors

• Registration documents not signed.
• Selfie of representative holding his/her identity document not attached or it is attached without a note.
• Letter of appointment not signed by directors of the company.
• Company name or registration number differs from the documents attached.
• Documents attached are not legible or visible.
• Practitioners should not apply to be the registered representative.

Conclusion

At Procon Business Consultants, we will make sure the above mentioned errors are avoided so that SARS can quickly finalize the appointment of the registered representative. This will enable you to transact with SARS on any tax issues on your efilling profile. Always check for communications from SARS just in case they require any additional documentation and reply them within the stipulated time frame otherwise the application will be cancelled and you will be required to start afresh.

NB: Without appointing a representative for the company you will not be able to access the company’s e-filing profile which means you will not be able to apply for a tax compliance status.