SARS ASPOA power of attorney
SARS
Use the ASPOA - Authority on Special Power of Attorney by Tax Practitioner when a tax practitioner needs to delegate an employee to act for a client on tax matters. The practitioner completes this authority and submits it to a SARS office with the TPPOA. Check the form name and prepare the related authority before visiting an office.
Official downloads
How to use it
- Confirm who is delegating This process covers a tax practitioner delegating an employee to act for a client on tax matters. The practitioner completes ASPOA for that further delegation. Check the form name on the official page before you prepare the papers. SARS prescribes POA forms to give taxpayers and representative taxpayers consistent, standardised forms, especially when they do not have their own forms.
- Prepare the paired authority Gather the TPPOA as well as ASPOA. SARS requires the TPPOA to be submitted simultaneously with ASPOA at a SARS office. Keep the forms together as you prepare for submission, so the paired-authority requirement is not missed.
- Match a form to each delegate If a practitioner delegates authority to subordinates, each subordinate must provide a separate ASPOA. A consulting firm also needs a form for each consultant. In that case, the form comes from the practitioner who signed the SARS Special Power of Attorney to Tax Practitioner. Check the people covered before you submit the papers.
- Check the signature and validity period The person transferring authority must duly sign the POA. Present it within its validity period. The permitted period may vary, so check the period shown for the authority you are using rather than assuming that an older form is still valid.
- Prepare documents for a branch SARS says POA forms presented at branches should be original documents. The stated exception is for overseas taxpayers. Check the documents before you leave, and keep the forms ready to present with the paired TPPOA.
- Update an authorised representative If the representative taxpayer changes and their authority comes from a POA, submit a new POA for the new representative. Also make sure the old POA is revoked. This change is separate from the employee delegation described above, so check which authority needs updating.
Document checklist
- ASPOA Use the authority completed by the tax practitioner for delegating an employee on a client’s tax matters.
- TPPOA Keep the TPPOA with ASPOA. Both must be submitted to a SARS office at the same time.
- Authority for each person Prepare a separate ASPOA for each subordinate. If the authority is for a consulting firm, each consultant needs a form from the practitioner who signed the SARS Special Power of Attorney to Tax Practitioner.
- Signature and validity Check that the person transferring authority has signed the form and that it is presented during its validity period.
- Original documents For forms presented at a SARS branch, prepare original documents. The stated exception is for overseas taxpayers.
Questions & answers
What does ASPOA stand for?
It is the Authority on Special Power of Attorney by Tax Practitioner. The form is for a tax practitioner delegating an employee to act for a client on tax matters.
Why does SARS provide prescribed POA forms?
SARS says the forms provide a more consistent, standardised option for taxpayers and representative taxpayers, especially when they do not have their own POA forms.
Can the TPPOA be submitted separately?
For ASPOA, the TPPOA must be submitted simultaneously at a SARS office. Prepare the pair together.
Does a consulting firm use a shared ASPOA?
Each consultant must have an ASPOA from the practitioner who signed the SARS Special Power of Attorney to Tax Practitioner.
What if the representative taxpayer changes?
Submit a new POA for the new representative taxpayer and ensure the old POA is revoked.
Can I present a copy at a SARS branch?
SARS says POA forms presented at branches should be original documents, with an exception for overseas taxpayers.
Who must sign the authority?
The person transferring authority to someone else must duly sign the POA.
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