SARS SPPOA power of attorney

SARS

Use the SPPOA when an Individual or Taxpayer delegates authority to a representative taxpayer for tax affairs at SARS. The form can appoint a taxpayer or representative taxpayer, but not a tax practitioner. Confirm that the person and purpose fit before you prepare the form.

Official downloads

View the SPPOA formwww.sars.gov.za SPPOA Special Power of Attorney External Formwww.sars.gov.za

How to use it

Open the SPPOA form page Start with the official SPPOA page and review the form there. SARS provides its Power of Attorney forms as template options for tax matters, especially for taxpayers without access to another form for those dealings. Use the page to check that you have the form intended for this appointment.

Official instructions

Check who is appointing whom Identify the Individual or Taxpayer giving authority and the person who will represent them. The SPPOA covers representation in tax affairs at SARS. It can appoint a taxpayer or representative taxpayer, except a tax practitioner. If the intended appointment does not fit that description, this form’s stated purpose does not cover it.
Have the authority transfer signed The person transferring authority must sign the form. Check the form’s validity period before presenting it. SARS says branch forms must be presented within its validity period, which could be anything between one month and 24 months. Make sure the signature and the period are in order for the form you plan to present.
Take the original to a SARS branch For a branch presentation, take the original Power of Attorney document. The stated exception is for overseas taxpayers. Bring the taxpayer and representative taxpayer identity document copies listed above with the form.
Update the authority when the representative changes If you appoint a new representative taxpayer, submit a new Power of Attorney for that person. Also ensure the old Power of Attorney is revoked. This keeps the change in representative connected to a new appointment and the withdrawal of the previous one.

Document checklist

Taxpayer identity document Include a copy of the taxpayer’s identity document with the SPPOA.
Representative taxpayer identity document Include a copy of the representative taxpayer’s identity document with the SPPOA.

Questions & answers

Can this SPPOA appoint a tax practitioner?

No. The stated appointment is for a taxpayer or representative taxpayer, except a tax practitioner. The SPPOA is for representing an Individual or Taxpayer in tax affairs at SARS.

Who gives authority under the SPPOA?

An Individual or Taxpayer delegates authority to a representative taxpayer. The representative acts for that person in tax affairs at SARS.

Must I use a SARS template if I already have another tax POA form?

SARS provides its Power of Attorney forms as template options for tax dealings, especially for taxpayers without access to another form for those matters. Review the official SPPOA page to check the form’s purpose.

Do I need identity document copies for both people?

The accompanying documents listed for the SPPOA include a copy of the taxpayer’s identity document and a copy of the representative taxpayer’s identity document.

What should happen to the earlier POA when I change representatives?

Submit a new Power of Attorney for the new representative taxpayer and ensure the old Power of Attorney is revoked.

Can I present the form after its validity period?

SARS says branch forms must be presented within its validity period, which could be anything between one month and 24 months, with the required information and the signature of the person transferring authority.

Does the SARS branch need the original document?

Power of Attorney forms presented at SARS branches should be original documents. The stated exception is for overseas taxpayers.