SARS power of attorney

SARS

Choose the form by who will act for you. TPPOA appoints a tax practitioner. ASPOA lets that practitioner delegate an employee, and it must be submitted with TPPOA to SARS offices. SPPOA is the Special Power of Attorney. Before presenting a form at a branch, check its validity, required information, signature and original-document status.

Official downloads

SPPOA: Special Power of Attorneywww.sars.gov.za TPPOA: Special Power of Attorney to Tax Practitionerwww.sars.gov.za ASPOA: Authority on Special Power of Attorney by Tax Practitionerwww.sars.gov.za ASPOA Authority on Special Power of Attorney by Tax Practitioner External Formwww.sars.gov.za SPPOA Special Power of Attorney External Formwww.sars.gov.za

How to use it

Identify the person who will act If you are appointing a tax practitioner, use the TPPOA route. A taxpayer or representative taxpayer completes that form to appoint the practitioner to act on their behalf.
Check whether an employee will act ASPOA is for a tax practitioner who delegates an employee to act for a client. The practitioner completes this form; the taxpayer’s TPPOA must accompany it to SARS offices.
Recognise the SPPOA form SPPOA is named Special Power of Attorney. Use the official form link above to open that form.

Document checklist

Match the form to the role Check whether you are appointing a tax practitioner or delegating an employee through a practitioner.
Include both forms for delegation If using ASPOA, prepare the TPPOA for submission at the same time to SARS offices.
Check completion and validity Make sure the form contains the required information, is signed by the person transferring authority, and is still within its validity period: between one month and 24 months.
Check the original-document rule For presentation at a SARS branch, prepare an original form unless you are an overseas taxpayer.

Questions & answers

Why did SARS prescribe these forms?

SARS prescribed them to give taxpayers and representative taxpayers more consistent, standardised forms to use, especially when they do not have their own POA forms.

Who completes the TPPOA?

A taxpayer or representative taxpayer completes it to appoint a tax practitioner to act on their behalf.

Can a practitioner delegate an employee with ASPOA alone?

ASPOA covers a practitioner delegating an employee to act for a client. The TPPOA must be submitted at the same time as ASPOA to SARS offices.

How long is a POA valid for?

For forms presented at SARS branches, the validity period can be between one month and 24 months. Present the form within the period that applies to it.

Do overseas taxpayers need an original for a branch presentation?

The branch rule says forms should be original documents, with an exception for overseas taxpayers.

What should I do when the authorised representative changes?

Submit a new POA for the new representative taxpayer and ensure the old POA is revoked.

More help

Sources

www.sars.gov.za

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