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What is SARS’ new ruling on single registration?

Ian Hurst

The way you register for tax and 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. Your employees will only have to register once as a new taxpayer – or you will need to register them - and add only the relevant details when they start paying. It will also now be easier for your employees to update their 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), and

- Customs and excise.

What are the benefits of single registration?

Taxpayers 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, and
  • Register for additional taxes on eFiling, provided your employees have already registered for at least one tax on this system.

How does it work?

  • First-time taxpayers:

Tell your employees to make sure that they aren't already registered by first calling and checking with the SARS contact centre on 0800 00 SARS (7277). If they are registering as a new taxpayer, they'd need to:

  • Go to their 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, and
    - Vendors – VAT101.
  • They must remember to take the required relevant material (supporting documents) and will be registered in real time. Their profile will also be created in real time provided there are no problems.
  • They will receive an e-mail notification to confirm their tax-type registration.

Existing taxpayers:

If your employee is an existing taxpayer, they can:

  • Log into eFiling if they're a registered eFiler, and complete the Registration, Amendment and Verification form (RAV01). On this form, they'll be able to update all registered details excluding name, ID/registered name, company registration number and the nature of entity.
  • If they need to update these details, they'll have to go to their nearest SARS branch.

Where can my employee register or change their details?

Depending on what they want to do, the following ways will be available:

A few things to note:

  • No registration or updating of details will be accepted by post, SARS drop-box, fax or e-mail.
  • You can register your employees by using the Income Tax Registration (ITREG) process via eFiling, using e@syFile™ Employer or at a SARS branch.

Ian Hurst is the owner of Paymaster Outsource and Paymaster Online Payroll Solutions. He is passionate about payroll and payroll systems, he firmly believes in the partnerships that can be created when a great software product and dedicated service people come together.