South African Revenue Services Special Power Of Attorney Form, These forms are intended to include those forms to be used by taxpayers for legal matters and not to be a full record of SARS Forms.
The SARS Special Power of Attorney (SPPOA) form authorises a representative taxpayer (but not a tax practitioner) to act on behalf of a taxpayer. The original power of attorney form must accompany the representative taxpayer on each visit to the SARS branch.
Registered representative taxpayers (e.g. Public Officers) can do the following on behalf of the client on eFilling:
- Complete and submit all returns (including income tax returns) on behalf of the company/entity;
- Update and maintain the company’s registered details on the Registration, Amendment and Verification form on eFiling;
- Submit new tax type registration applications; and
- Allocate rights to additional users on the Company eFiling profile.
The search function Find a Form on the right-hand side of the screen may be used if you’re looking for any other form not displayed here.
Power of Attorney Forms provided by SARS
All the SARS Power of Attorney forms are templates provided as options for taxpayers who do not have access to any other Power of Attorney forms for dealings relating to tax matters specifically.
- SPPOA – Special Power of Attorney
To appoint any taxpayer or representative taxpayer, except a tax practitioner, to act on his/her behalf - TPPOA – Special Power of Attorney to Tax Practitioner
To be completed by a taxpayer or representative taxpayer to appoint a tax practitioner to act on his/her behalf - ASPOA – Authority on Special Power of Attorney by Tax Practitioner
To be completed by a tax practitioner to further delegate an employee to act on a client’s behalf (The TPPOA must be submitted simultaneously with this ASPOA to SARS offices)
Note:
Power of Attorney forms presented to the SARS branches should be original documents, with the exception of overseas taxpayers. These forms must be presented within its validity period, which could be anything between one month and 24 months, containing the required information and duly signed by the person transferring his/her authority to someone else to act on his/her behalf.