Most South African companies do not need to register for income tax separately. A company registered through CIPC's BizPortal is automatically registered with SARS and issued an income tax reference number within a few days. If your company was registered another way, or the automatic registration failed, you register manually through eFiling or at a SARS branch.
The step that actually blocks people is not the registration itself. It is the registered representative — until SARS recognises a human being as authorised to act for the company, very little else will process.
First, check whether you are already registered
Before doing anything, confirm you do not already have a number.
Where to look:
The CIPC registration documents. Companies registered via BizPortal often have the income tax number on the registration certificate or accompanying correspondence.
SARS eFiling — if the company is already linked to a profile.
The SARS Online Query System, which allows you to request your tax reference number.
Any correspondence from SARS addressed to the company.
A great many companies discover they were registered all along and have simply never accessed the profile. That is a different and easier problem than registering from scratch.
The BizPortal route
Companies registered through BizPortal, CIPC's self-service platform, are automatically registered for income tax as part of the process.
What happens: CIPC passes the registration to SARS, and an income tax reference number is issued, typically within a few days of the company registration being finalised.
What you still have to do: confirm the registered representative with SARS. Automatic registration creates the tax record; it does not verify who may act on the company's behalf.
The manual route
Where the company was not auto-registered, or the number was never issued.
1. Sort out the registered representative first. Nothing else works reliably until this is in place. It is done through the RAV01 process on eFiling under Maintain SARS Registered Details, or at a SARS branch by appointment. Allow up to 21 business days.
2. Register the company on eFiling as an organisation, if it is not already there.
3. Add income tax as a tax type, or complete the registration through the RAV01 process.
4. Supply the supporting documents:
CoR14.3 company registration certificate
Certified ID of the registered representative
Proof of the representative's residential address, generally not older than three months
Proof of the company's business address
Bank confirmation letter in the company's name
A resolution appointing the representative
5. If eFiling will not complete the process, book a virtual appointment through SARS eBooking. This is common where the company details on SARS records are incomplete or out of date.
The other registrations, and when they apply
Income tax is only one of several. Register each when the trigger arises, not before.
| Registration | Trigger | Deadline |
|---|---|---|
| Income tax | On incorporation | Automatic via BizPortal, otherwise on registration |
| PAYE, UIF, SDL | First payment of remuneration on which tax is deductible — including a director's salary | 21 business days |
| VAT | Taxable supplies exceed R2.3 million in any consecutive 12 months | 21 business days |
| COIDA | Employing one or more people | On employing |
| Customs code | Importing or exporting | Before first shipment |
SDL only applies where total annual remuneration exceeds R500,000.
VAT voluntary registration is available above R120,000 of taxable supplies.
See when must you register for PAYE and the VAT registration threshold.
What happens after registration
You are a provisional taxpayer immediately. Every company is, automatically — which means two IRP6 returns a year, even if you have not started trading. A dormant company files nil returns.
Your first ITR14 is due 12 months after your first financial year end.
Your financial year end is set at registration and appears on your CIPC documents. Changing it later is possible but requires a process, so check it is what you intended.
Your tax compliance status starts clean. Keeping it that way is a matter of filing everything, including nil returns.
The mistakes that cause the most delay
1. Not confirming the registered representative. The single biggest blocker, and the one nobody anticipates. Symptoms include eFiling functions greyed out, VAT registrations rejecting without explanation, and no tax clearance PIN.
2. Proof of address in the wrong name. The representative's proof of address must be in their own name and recent. Where it is in a spouse's or landlord's name, an affidavit plus their documents is generally accepted.
3. Company details not matching CIPC. SARS verifies against CIPC. A trading name where the registered name is required will fail.
4. Registering for VAT too early. Voluntary registration below R120,000 of taxable supplies is generally not available, and applying without meeting the requirements wastes weeks.
5. Forgetting PAYE when the director draws a salary. A one-person company paying its director is an employer with all the obligations that carries.
Frequently asked questions
How do I register my company for tax in South Africa? Most companies registered through CIPC's BizPortal are automatically registered for income tax and issued a reference number within days. If yours was not, register through eFiling using the RAV01 process or at a SARS branch by appointment, with the company registration certificate, certified ID and proof of address for the registered representative, proof of business address and a bank confirmation letter.
Is my company automatically registered for tax when I register it at CIPC? If you registered through BizPortal, generally yes — CIPC passes the registration to SARS and an income tax number is issued within a few days. You still need to confirm the registered representative with SARS separately.
How do I find my company's tax reference number? Check your CIPC registration documents, your SARS eFiling profile, any SARS correspondence addressed to the company, or request it through the SARS Online Query System.
What is the registered representative and why does it matter? The one natural person SARS legally recognises as authorised to act for the company, normally the public officer. Until it is confirmed, eFiling functions, tax clearance requests and further registrations do not work properly.
Do I need to register for VAT when I register my company? No. VAT registration is only compulsory once taxable supplies exceed R2.3 million in any consecutive 12-month period, and voluntary registration is available above R120,000.
Does a dormant company still need to be registered for tax? Yes, and it must still file two provisional tax returns a year and an annual ITR14, all declaring nil. Not filing leaves the periods outstanding and makes the company non-compliant.
How long does company tax registration take? Automatic registration via BizPortal typically produces a number within a few days. Manual registration depends largely on the registered representative being confirmed, which can take up to 21 business days.
Registered properly from the start
Most tax registration problems are not registration problems at all — they are registered representative problems, discovered months later when a tax clearance PIN is needed for a tender.
Smartbook sets up company tax registrations, confirms the registered representative, and adds PAYE, VAT and other tax types as the triggers arise rather than after the deadline.
Last reviewed: 26 July 2026. Written by the Smartbook team — SAIPA and SAICA accredited, SARS registered tax practitioners. SARS processes and document requirements change — confirm current requirements before applying. General guidance, not advice on your circumstances.
Primary sources: SARS — Businesses and Employers · SARS eFiling · SARS eBooking · CIPC BizPortal · SARS — Budget 2026 FAQs