Special power of attorney

Family & estates

Use this page to prepare the SARS SPPOA and its accompanying documents. Start by identifying the person who will act for the taxpayer. Use the checklist to match each identity copy to its role. Then review the form and confirm its requirements before presenting it for tax affairs at SARS.

Prepare your document

No account needed. Your answers are used for this request. Save to your account only when you choose to.

This is an unsigned draft using your wording. Have it checked before using or signing it.

Official downloads

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

Check the representative’s role SPPOA lets an individual or taxpayer delegate authority for tax affairs at SARS. It can appoint a taxpayer or representative taxpayer, but not a tax practitioner. If you want to appoint a practitioner, use the form for that role instead.

Document checklist

Match each copy to the person’s role The SPPOA needs identity documents for the taxpayer and the representative taxpayer. Check that each copy is clearly matched to the person it identifies.
Taxpayer Attach a copy of the taxpayer's identity document.
Representative taxpayer Attach a copy of representative taxpayer's identity document.

Questions & answers

What does TPPOA do?

A taxpayer or representative taxpayer completes TPPOA to appoint a tax practitioner to act on their behalf. It covers the practitioner’s appointment. A practitioner who then delegates an employee uses ASPOA for that further delegation.

When is ASPOA used?

A tax practitioner completes ASPOA to delegate an employee to act on a client’s behalf. This is a further delegation by the practitioner. It is separate from the taxpayer’s appointment of the practitioner.

What must accompany ASPOA?

Submit TPPOA to SARS offices at the same time as ASPOA. TPPOA appoints the practitioner, while ASPOA covers the practitioner’s delegation of an employee.

Do I have to use a SARS template?

SARS provides its Power of Attorney forms as options for taxpayers who do not have another Power of Attorney form for tax dealings. These options are specifically for tax matters. Check that the form you choose fits the appointment you need to make.