General Power Of Attorney

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SOUTH AFRICAN REVENUE SERVICE
General Power of Attorney
SARS
0800 00 (7277
To whom it may concern
I, the undersigned
ID/Passport:
in my capacity as
hereby appoint
, ID:
in his / her capacity as
to be my representative, with the power
and authority to act on my behalf in respect of my tax affairs, and in my name and on my behalf to make any
enquiries or to complete or sign the necessary returns or other documents regarding my tax affairs
(delete
whichever is not applicable).
My tax numbers:
7
Income Tax
PAYE no
L
U
SDL no
UIF no
4
VAT no
I am unable to attend to my tax affairs due to the following:
This power of attorney does not authorise the abovementioned representative to:
1. Change my banking details used by SARS to pay refunds due to me; except in the exceptional cases listed
below under Notes, point 4;
2. Receive any payment from SARS on my behalf;
3. On my behalf lodge an objection against any assessment, appeal to the Tax Board or Court, participate in
alternative dispute resolution or conclude a settlement, without the separate power of attorney referred to in
rule 4(d)(ii) of the dispute resolution rules issued in terms of section 107A of the Income Tax Act, 1962.
This is done and executed at
on this
day of
20
.
Signature:
As witnesses:
1.
Full name:
2.
Full name:
Notes:
1.
Only the original copy of this document is acceptable and must be presented on every visit to SARS.
2.
This document is valid for 2 years; however a new Power of Attorney (POA) must be produced every time a change of bank details is
requested for exceptional case.
3.
Where the representative is anyone other than a registered Tax Practitioner and the query does not relate to change of bank details,
an original ID document of the taxpayer represented and taxpayer representative is required.
4.
The POA is acceptable in the following exceptional cases where a query relates to change of bank details.
Any estate due to death or sequestration;
Taxpayer who is incapacitated / terminally ill;
Taxpayer who is a non-resident (emigrant, expatriate, foreigner and temporarily outside the Republic);
Taxpayer who is imprisoned; and
Minor child.
Refer to the external guide on the changing of bank details for more information on the POA requirements for changing bank details at

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