New enhancements to eFiling

The South African Revenue Service (SARS) recently updated their process on transferring tax types between different eFiling profiles (for example from yourself to a tax practitioner, or between tax practitioners). The most common tax types are income tax, Value Added Tax (VAT), and Pay As You Earn (PAYE).

With the recent enhancements to eFiling, it is more important than ever to ensure that your registered details (including contact details) are up to date.

For entities such as companies and trusts, this means that a registered representative (often referred to as the public officer or main trustee) is appointed for the relevant entity and reflects on eFiling.

Upon submitting a transfer request, the registered representative will receive a notification informing them of the pending request as well as the steps to follow to authorise or decline the request.

As part of the authentication process, you will be required to enter a One-Time-Pin (OTP), which will be sent to either the cellphone number or email address linked to the relevant registered representative.

If no registered representative is appointed or their contact details are outdated, we will unfortunately not be able to gain access to the required tax types. This means that the registered details of both parties would first have to be updated before the tax transfer request can be approved.

The relevant documents needed to appoint a registered representative include the following:

• Resolution, signed by all directors or trustees, appointing the registered representative of the entity
• Copy of the registration or founding documents of the entity
• ID documents of all directors and trustees
• Original bank statement not older than 3 months
• Proof of address of the entity
• Proof of address of the registered representative

We encourage all of our clients to reach out to us and confirm if the current information we have on record is up to date and correct. You can contact us on 021 840 1600 or tax@asl.co.za.