SARS Registered Representative

A natural person — usually a director — formally appointed to act on behalf of the company in dealings with SARS. The representative is the only person who can sign tax returns, register the company for VAT or PAYE, request a tax clearance PIN, or grant another user access to the company’s SARS eFiling profile.

Since 2020 SARS requires every company to have one. Without it: you can’t register for VAT, PAYE, or customs; you can’t request a tax clearance PIN; you can’t respond to SARS audits or queries; and your eFiling profile is locked from making any company-level changes. It’s the gatekeeper for almost every other SARS interaction.

Govchain charges R550 once-off. SARS doesn’t charge a fee for the appointment itself, but the process is paperwork-heavy and SARS rejects applications regularly for stale IDs, mismatched signatures, or proof-of-address documents that don’t meet their three-month rule. The R550 covers preparing, submitting, and following up.

Around 21 working days from when we have all your signed documents. SARS turnaround varies — sometimes the appointment is reflected within a week, sometimes it takes longer. We email you once SARS confirms the update.

A director of the company. The representative must be an active director on the CIPC register, have their own SARS tax number, and be a natural person (not a holding company). One person can be the representative for multiple companies if they’re a director of each.

No. A tax practitioner can have eFiling access to your company (a separate role) but they can’t be the Registered Representative. The representative has to be a director of the company. The two roles often get confused, but they’re distinct in SARS’s system.

RAV01 is the SARS form used to maintain a company’s registration details, including appointing or updating the Registered Representative. SARS used to require a branch visit to submit it; today it can usually be done through the SARS Online Query System with the right supporting documents, which is what Govchain does on your behalf.

Yes. If a director resigns, dies, or stops being involved with the company, the appointment has to be updated. The new representative must be an active CIPC-listed director with their own SARS tax number. The process is the same as a first-time appointment.

Three common reasons: proof of address older than 3 months (utility bill or lease must be recent), ID document not certified within the last 3 months, or mismatch between the director’s personal SARS profile and the company’s records. Govchain pre-checks all three before submission so the application doesn’t bounce.

They’re effectively the same role under different historical names. SARS used to call the role Public Officer; the current term is Registered Representative. If you see Public Officer on older paperwork or SARS letters, it refers to the same appointment.

No. The Registered Representative concept applies to companies (Pty Ltds, NPCs, etc.) and trusts. A sole proprietor is themselves the taxpayer and represents their own business directly.

Yes, provided they have a South African tax number. A foreigner who is a director of a SA company must register for an SA tax number, then they can be appointed. We can assist with registering the foreign director for a tax number as a separate service.

Almost everything else SARS-related. The most common next steps are: register for VAT, register for PAYE, request a tax clearance certificate, and grant a tax practitioner shared access to the company’s eFiling profile.