A SARS registered representative is the one natural person SARS legally recognises as authorised to act on behalf of a company, trust or other entity. For a company it is normally the public officer. Until the appointment is confirmed with SARS, almost nothing else works — you cannot properly use eFiling, request a tax clearance PIN, register for VAT or PAYE, or update banking details.
This is the single most common invisible blocker in South African tax administration. Businesses spend weeks trying to fix a VAT registration or a compliance status without realising the actual problem sits one level up.
TL;DR
One person per entity, recognised by SARS as authorised to act.
For a company, it is the public officer — a director or senior person resident in South Africa.
Nothing works until it is confirmed. eFiling access, tax clearance, registrations, banking changes.
Appointed or changed through the RAV01 process on eFiling, or at a SARS branch by appointment.
Allow up to 21 business days.
Update it when a director leaves. A representative who resigned years ago is a live problem.
What the representative actually is
Every entity that is not a natural person — company, close corporation, trust, partnership, body corporate — needs a human being SARS can hold accountable and communicate with. That person is the registered representative.
For a company, the role sits with the public officer. The Tax Administration Act requires every company carrying on business in South Africa to appoint a public officer, who must be a resident of South Africa and generally a director, company secretary or senior official.
For a trust, it is normally a trustee. For a deceased estate, the executor.
The representative is personally accountable for the entity's tax obligations in their representative capacity. This is not a nominal administrative role — it carries real duties.
Why nothing works without it
This is the part worth internalising, because it explains a great deal of otherwise baffling friction.
eFiling. You can create a profile, but you cannot properly activate tax types, submit certain returns or access the Tax Status functions without a confirmed representative.
Tax Compliance Status. A missing or unverified representative is one of the four things that make an entity non-compliant. No representative, no TCS PIN, no tender.
VAT and PAYE registration. Applications stall or reject.
Banking detail changes. SARS will not process them.
Correspondence. SARS communicates with the representative. If the representative is a former director whose email address is dead, you are not receiving your assessments, verification requests or final demands — and the deadlines run regardless.
That last point is how businesses end up with a third-party appointment on their bank account for a debt they never knew existed.
How to appoint or change one
1. Confirm who it should be. A director or senior official resident in South Africa. In a small company this is usually the owner.
2. Log in to eFiling and go to the Registration, Amendments and Verification (RAV01) process, under Maintain SARS Registered Details.
3. Update the representative details, including full name, ID number, contact details and physical address.
4. Upload the supporting documents:
Certified copy of the representative's ID
Proof of the representative's residential address, generally not older than three months
Company registration documents (CoR14.3)
Proof of business address
A resolution or letter of appointment
Bank confirmation letter
5. Submit and wait. Allow up to 21 business days. SARS may request further documents.
6. If eFiling will not let you proceed, book a virtual appointment through SARS eBooking. This is common where the existing representative details are so out of date that the online route is blocked.
When to update it
A director resigns or leaves the business. Do it at the same time as the CIPC director change, not months later.
The current representative dies or becomes incapacitated.
Contact details change. An old email address means missed correspondence with live deadlines attached.
You are buying or restructuring a company. Confirming the representative should be on the completion checklist.
You cannot get a tax clearance PIN and cannot see why. Check the representative before anything else.
Registered representative vs tax practitioner
These are different roles and people conflate them constantly.
| Registered representative | Tax practitioner | |
|---|---|---|
| Who | A director or senior person inside the entity | An external professional you appoint |
| Role | Legally represents the entity to SARS | Prepares and submits returns on your behalf |
| Accountability | Personally accountable for the entity's tax obligations | Bound by professional standards and SARS registration |
| Required? | Yes, for every entity | Optional |
| Can you have both? | Yes — and most businesses do | Yes |
Your accountant can act as your tax practitioner and submit everything for you, but they are generally not your registered representative. That remains someone inside the business.
Note separately that anyone who completes or submits a tax return on your behalf for payment must be a registered tax practitioner with SARS, belonging to a recognised controlling body. Ask for the PR number.
The problems this causes, and how to spot them
Symptom: your tax compliance status says non-compliant and every return is filed. Likely cause: no confirmed registered representative.
Symptom: your VAT registration application keeps rejecting without a clear reason. Likely cause: the representative is not verified, so SARS cannot accept the application.
Symptom: you never received a SARS letter that you are now being penalised for ignoring. Likely cause: correspondence going to a former director's email.
Symptom: eFiling shows the entity but half the functions are greyed out. Likely cause: representative not confirmed.
The check takes two minutes. Log in to eFiling, go to Maintain SARS Registered Details, and look at who is listed. If it is someone who left in 2023, that is your problem.
Frequently asked questions
What is a SARS registered representative? The one natural person SARS legally recognises as authorised to act on behalf of an entity such as a company or trust. For a company this is normally the public officer, who must be a resident of South Africa and generally a director or senior official.
Do I need a registered representative for my company? Yes. Every entity that is not a natural person requires one, and the Tax Administration Act requires every company carrying on business in South Africa to appoint a public officer.
How do I change my SARS registered representative? Through the Registration, Amendments and Verification (RAV01) process on eFiling, under Maintain SARS Registered Details, with supporting documents including a certified ID, proof of address and company registration documents. Allow up to 21 business days. If eFiling blocks the change, book a virtual appointment through SARS eBooking.
Why can't I get a tax clearance certificate? An unverified or missing registered representative is one of the four things that make an entity non-compliant, alongside outstanding returns, outstanding debt and missing tax type registrations. Check the representative first — it is the most commonly overlooked cause.
Is my accountant my registered representative? Generally no. Your accountant can act as your registered tax practitioner and submit returns on your behalf, but the registered representative is normally a director or senior person inside the business, who is personally accountable in that capacity.
How long does it take to appoint a registered representative? Allow up to 21 business days. SARS may request additional supporting documents, which extends it further.
What happens if my registered representative left the company? SARS continues sending correspondence to them, so you may miss assessments, verification requests and final demands while the deadlines keep running. Update the appointment as soon as a director leaves, at the same time as the CIPC change.
Can a non-resident be a registered representative? The public officer of a company must be a resident of South Africa. If all your directors are non-resident, you will need to appoint a suitable South African resident.
The check nobody thinks to do
Almost every stuck SARS problem we are asked to fix starts in the same place — and the fix is a form, not an argument.
Smartbook confirms the registered representative as part of onboarding, keeps it current when directors change, and handles the RAV01 submission and document pack.
Sort out your SARS registered representative →
Last reviewed: 26 July 2026. Written by the Smartbook team — SAIPA and SAICA accredited, SARS registered tax practitioners. General guidance, not advice on your circumstances.
Primary sources: SARS — Manage your registered details · SARS eFiling · SARS eBooking · Tax Administration Act 28 of 2011