South African Revenue Services General Power Of Attorney Form, 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.