Customs

As a means of guidance, but do confirm this yourself, a document that grants permission to a designated individual or entity to act on behalf of a taxpayer in their interactions with the SARS. This could be for various reasons, such as lodging objections, appealing assessments, or managing tax affairs in general. The letter essentially serves as a power of attorney, authorising the appointed representative to communicate with and act on behalf of the taxpayer before SARS.

Here’s a breakdown of what a SARS Letter of Authority typically includes:

Key elements of an LOA:

Taxpayer information:

Full name, ID number, and tax reference number of the individual or entity granting the authority.

Representative information:

Full name, ID number, and contact details of the individual or entity being authorised to act on the taxpayer’s behalf.

Capacity of the representative:

Specifies the representative’s capacity (e.g., tax practitioner, registered representative, etc.).

Specific powers granted:

Clearly outlines the specific actions the representative is authorised to perform (e.g., lodging objections, submitting documents, appealing assessments).

Effective date and duration:

Specifies the start date and, if applicable, the end date of the authorisation.

Signature and witnesses:

Signed by the taxpayer and witnessed by at least two individuals, as per SARS requirements.

Supporting documents:

May include a copy of the representative’s ID, proof of address, and any relevant documentation to support their appointment (e.g., Board resolution for a company, or a letter of authority for a trust).