#Your Tax Matters: Continuation on Small, Medium and Micro Enterprises (SMMEs)

Registering for eFiling

If you are not yet registered as an eFiler, you can register by:

• Visiting the SARS eFiling website and clicking on REGISTER; or
• Downloading the MobiApp and tapping on REGISTER

As a registered taxpayer, you can sign up to use the SARS eFiling service, which allows you not only to file a return, make payments to SARS or request a tax clearance certificate, but also gives you access to many other benefits via an electronic platform.

 For further guidance, please watch the SARS TV on YouTube.

2. eFiling Service Offerings available to SMMEs

The following services and functionalities are available on eFiling:

• Enquire on the outstanding debt and make a payment
• Enquire on the outstanding returns
• Request your Tax Compliance Status
• Notice of Registration
• Filing your Income Tax Return
• Update personal details (including bank details)
• Request Statement of Account
• Register for Income Tax
• Submission of Supporting Documents for an audit case
• Lodge a Dispute Tax Product Registration (incl. Tax Number Registration)
• Tax Directive Management
• Lodge a complaint
• Refund status
• Audit status
• Username Retrieval and Password Reset

3. Registered Representative

Registering a representative

A registered representative is a person who is appointed with full rights to act on behalf of another legal entity (e.g. Companies/Company director, Trust/Trustee etc). A registered representative can set up an eFiling profile of the company, and has full rights to act on behalf of the company.

Requirements:

• One official representative must be appointed to represent the company on all tax products registered with SARS.
• Registered representatives must be registered with SARS.
• Individuals, in a practitioner capacity, are not permitted to be registered representatives.

Registration Process and Tax Type Activation

Supporting documents needed for registration to become a registered representative of a company:

• Certificate of Incorporation / Registration (CoR14.1)
• Letter of authority signed by a Director or a Board resolution approving appointment (not older than 3 months).
• Copy of a valid identity document or drivers licence/ Passport or temporary ID of representative.
• Selfie or image of representative holding his/her identity document with a note that reads “Update my details”.
• Proof of residential address, not older than 3 months, of the representative.

Note: Turnaround time for registration is 21 working days, provided all required documents were submitted.

Common errors that you should avoid because they can delay the updating of the registered representative:

• Registration documents not signed.
• Selfie of representative holding his/her identity document not attached.
• Letter of appointment not signed by directors/members etc.
• Practitioners should not apply to be registered representatives.
• Submitted documents not legible.
• Company name or registration number differs from attached documents.

4. What’s new: Enhanced Notice of Registration functionality

The Notice of Registration functionality on eFiling was enhanced. The current Notice of Registration functionality for PIT and VAT has now been extended to include CIT, PAYE and Trusts. eFilers can now access their Notices of Registration for all tax types online by following these easy steps:

Organisations:

Step 1: Login to eFiling: https://www.sarsefiling.co.za

Step 2: Go to Organisations main menu

Step 3: Click SARS Registered details on the side menu

Step 4: Select Notice of Registration

Step 5: Select the relevant tax type: VAT or CIT or PAYE or Trusts

Regional News

• Taxpayers are reminded that the Filing Season for Individuals ends on 23 November 2021. If you have received an auto-assessment SMS from SARS, you need to either accept the auto-assessment, or edit it by filing a tax return. If you fail to do so, an estimated assessment based on the data at our disposal will be issued by SARS. Any tax return filed after 23 November 2021 will be subject to a penalty for late submission.
• Don’t forget, if you want to visit a SARS branch, you need to make a booking. You can call 0800 00 7277 and choose the “0” (zero) option, or SMS 47277 with the word “Booking” followed by a space then your ID number/Passport number/ Asylum Seeker number.

#Your Tax Matters: Small, Medium and Micro Enterprises (SMMEs)