Proof of identity The proof of identification supporting documents have been expanded to include the following:

Size: px

Start display at page:

Download "Proof of identity The proof of identification supporting documents have been expanded to include the following:"

Ashlie Shelton
6 years ago
Views:

1 Proof of identity The proof of identification supporting documents have been expanded to include the following: A copy (certified or uncertified) of a valid identity document, driving licence, passport, temporary identity document, asylum seekers certificate, permit together with the original identification document. If the copy is uncertified, a Commissioner of Oaths at the branch must ensure that the copy is certified and attached to the registration case if required. Tax Practitioners must bring the original certified copy of the taxpayer s identity document. (no copy of a copy) A date stamp is not required on the certification stamp as there is no validity period to the certification.

2 Proof of address The proof of address supporting documents have been expanded to include the following: Statements for major retail accounts (e.g. Edgars, Woolworths, etc.), Telephone network accounts (landline and cell phone), A valid television (TV) licence document, A valid lease agreement signed by the lessor and lessee, and Any statutory body, Local Government or any other legal document statement that bear the residential address of the taxpayer with a validity period of not older than three months. If the taxpayer stays in a residence owned by a third party (i.e. proof residence is in the name of someone else and not the taxpayer), a Confirmation of Entity Residential/Business Address (CRA01) form must be completed by the third party. The CRA01 form must be signed by that third party. A CRA01 must be completed by the Chief or Councillor if a taxpayer resides in an area where municipal accounts are not issued. Taxpayers must obtain letters from the Ward Councillor in the area that he/she resides. The Chief or Councillor is not required to provide their proof of identity if the letter or CRA01 is for a third party. If a taxpayer stays in a squatter camp dwelling with no house numbers, an affidavit completed at a Police Station is acceptable as proof of residential address. Please note that the affidavit must be used only for these exceptional cases. For students residing in the educational institutions, a letter from the educational institution confirming the address will be sufficient

3 Proof of address cont. If the taxpayer stays in a residence owned by a third party (i.e. proof residence is in the name of someone else and not the taxpayer), a Confirmation of Entity Residential/Business Address (CRA01) form must be completed by the third party. The CRA01 form must be signed by that third party. A CRA01 must be completed by the Chief or Councillor if a taxpayer resides in an area where municipal accounts are not issued. Taxpayers must obtain letters from the Ward Councillor in the area that he/she resides. The Chief or Councillor is not required to provide their proof of identity if the letter or CRA01 is for a third party. If a taxpayer stays in a squatter camp dwelling with no house numbers, an affidavit completed at a Police Station is acceptable as proof of residential address. Please note that the affidavit must be used only for these exceptional cases. For students residing in the educational institutions, a letter from the educational institution confirming the address will be sufficient Company/CC have only one director/member who is also the representative taxpayer and business is trading from the representative s address, proof of the residential address in name of the director/member is acceptable, together with CRA 001. If the taxpayer is trading from home as a sole proprietor and the proof is on his/her name or with trading as, SARS requires the proof of address on either the business owner s name or with trading as and not from both business AND trading as

4 Proof of banking details The proof of banking details supporting documents have been expanded to include the following: Original bank statement or ATM/Internet generated statement or ABSA Estamped statement not more than three months old that confirms the account holder's legal name, bank name, account number, account type and branch code, where applicable, where a new bank account was opened and a bank statement cannot be produced, an original letter from the bank not older than one month on the bank letterhead with the original bank stamp reflecting the date the bank account was opened. The statement date must be used to determine the age of the statement. If the statement date is not on the bank statement, a bank stamp is required. In the event that one of the spouses does not have a bank account, an option is available to utilise their spouse s banking details upon registration. In order to utilise this option, a certified copy of the marriage certificate is required. For life partners an affidavit is required.

5 Further requirements added to the registration of a going concern business In instances where the purchasing vendor applying for Value-Added Tax (VAT) registration, is not in possession of a Zero Rated tax invoice, the written signed contract must be considered when registering for VAT. Written signed contract submitted with the registration application for VAT must stipulate that: The business is sold as a going concern; The business will continue with income earning activities on the transfer date; The business disposed to the purchaser includes all the necessary assets for carrying on the business; and The sale includes VAT at the rate of 0%.

6 Documentation required on Going Concern Evidence that the sellers turnover, for the past period of 12 months exceeded R50 000, for example:- Audited financial statements; Management account; The Sales Agreement, if turnover is stipulated therein; Tax invoices issued other than the zero rated tax invoice for the going concern sale; or Vat returns for the pass period of 12 months

7 Requests for Deferral of payments in Contact Centres and Branch Offices Requests for deferral of payments in respect of Income Tax (IT), for debt of R or less and for a period of 12 months or less can be processed at the Branch Offices and Contact Centres. These exclude requests for the Restricted Taxpayers. Deferral of payment requests for any other tax type (including requests for Restricted Taxpayers), must be referred to Debt Management.

8 POA Special Power of Attorney to Tax Practitioner (TPPOA) form The current Special Power of Attorney to Tax Practitioner (TPPOA) form has been updated to remove the exclusion of the banking details change and is available on the SARS website as from May The TPPOA form printed prior to the publication of the updated form will still be accepted by the branch offices until the expiry date of TPPOA.

9 Other Still experience problems with wrong POA. E.g. not using the correct format. Certified Identification - quality very bad. Certification not to be done by a tax practitioner who is a Commissioner of Oaths and requesting changes of his own e.g. banking details, (not to certified his own identity document (ID)) Foreign Investments TCC in access of 8 million can not be processed in Branch office take notenot sure of turn around time.

EXTERNAL POLICY CHANGE OF BANKING DETAILS FOR INDIVIDUALS

EXTERNAL POLICY CHANGE OF BANKING DETAILS FOR INDIVIDUALS Revision: 3 Page 1 of 7 1 SCOPE This policy applies to a request by an individual taxpayer to change bank account details at the SARS office. This