Power of Attorney Form for Sars

DOCUMENT CONTROL AND SPECIFICATIONS

Document Title: Special Power of Attorney for South African Revenue Service (SARS) Matters Document ID: SARS-POA-2024-V1.0 Effective Date: [Insert Date] Version: 1.0.1 (Institutional Grade) Governing Jurisdiction: Republic of South Africa Governing Statute: Tax Administration Act, No. 28 of 2011

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STATUTORY & LEGAL COMPLIANCE NOTICE

NOTICE TO THE TAXPAYER: This document constitutes a formal legal mandate granted by the Taxpayer (the "Principal") to a Representative (the "Agent" or "Tax Practitioner"). While this document is drafted to be exhaustive, the South African Revenue Service (SARS) may require the simultaneous submission of Form TP01 or the electronic "Appointment of Representative" via the SARS eFiling platform. This document is intended to govern the legal relationship, liability, and scope of authority between the Parties and to be submitted to SARS as evidence of the specific mandate granted. The Principal remains ultimately responsible for the accuracy of all information submitted to SARS.

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PARTIES & RECITALS

This Special Power of Attorney and Master Engagement Agreement (the "Agreement") is entered into on this [Insert Day] day of [Insert Month], [Insert Year] (the "Effective Date") by and between:

1. THE PRINCIPAL (THE TAXPAYER): [Full Legal Name of Individual or Entity], with Taxpayer Reference Number (TRN) [Insert TRN], registered/residing at [Full Physical Address], represented herein by [Name of Authorised Signatory, if Entity], in their capacity as [Title/Capacity].

2. THE REPRESENTATIVE (THE AGENT): [Full Name of Tax Practitioner/Firm], a registered Tax Practitioner with SARS Practitioner Number [Insert PR Number], with its principal place of business at [Full Physical Address of Representative].

RECITALS: WHEREAS, the Principal requires professional tax representation and administrative services in relation to their obligations under the Tax Administration Act and various Tax Acts administered by SARS; WHEREAS, the Representative possesses the requisite expertise and professional registration to perform such services; NOW, THEREFORE, the Parties agree to the following terms and conditions:

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OPERATIVE CLAUSES & LEGAL TERMS

1. SCOPE OF MANDATE AND ENGAGEMENT

The Principal hereby appoints the Representative to act as their lawful agent and proxy to perform the following acts on the Principal’s behalf in respect of [Insert Tax Types, e.g., Income Tax, VAT, PAYE, Dividends Tax]: 1.1. To access, manage, and utilize the Principal’s SARS eFiling profile. 1.2. To prepare, sign, and lodge tax returns (ITR12, ITR14, VAT201, EMP201, etc.) based on information provided by the Principal. 1.3. To request and receive any information, statements of account, or correspondence from SARS. 1.4. To lodge objections, appeals, and participate in Alternative Dispute Resolution (ADR) processes. 1.5. To apply for Tax Compliance Status (TCS) and Tax Clearance Certificates. 1.6. To negotiate payment arrangements or debt compromises under the Tax Administration Act.

2. COMPENSATION & PAYMENT TERMS

2.1. Professional Fees: The Principal shall pay the Representative for Services rendered according to the following schedule: [Insert Hourly Rate or Fixed Fee, e.g., $500.00 USD / R10,000.00 ZAR per month]. 2.2. Invoicing: Invoices shall be issued on a monthly basis. Payment is due within [Insert Number, e.g., 14] days of the invoice date. 2.3. Late Interest: Any amount not paid when due shall bear interest at a rate of [Insert Percentage, e.g., 2%] per month, compounded monthly, until paid in full. 2.4. Disbursements: The Principal shall reimburse the Representative for all reasonable out-of-pocket expenses incurred in the performance of the mandate.

3. TERM & TERMINATION

3.1. Term: This Agreement commences on the Effective Date and shall continue indefinitely until terminated by either party. 3.2. Termination for Convenience: Either Party may terminate this mandate by providing [Insert Number, e.g., 30] days' written notice to the other Party. 3.3. Termination for Breach: If either Party breaches a material term of this Agreement, the non-breaching Party may terminate immediately if the breach is not cured within [Insert Number, e.g., 7] days of receiving written notice. 3.4. SARS Notification: Upon termination, the Representative shall immediately cease all eFiling activity, and the Principal shall be responsible for removing the Representative’s access to the eFiling profile.

4. INTELLECTUAL PROPERTY OWNERSHIP

4.1. All work papers, tax strategies, and proprietary methodologies developed by the Representative prior to or during the engagement remain the exclusive Intellectual Property of the Representative. 4.2. All taxpayer-specific data, filed returns, and SARS-issued assessments shall remain the property of the Principal.

5. MUTUAL CONFIDENTIALITY & NON-DISCLOSURE

5.1. Both Parties agree to maintain the strict confidentiality of all "Taxpayer Information" as defined in Section 67 of the Tax Administration Act. 5.2. The Representative shall not disclose the Principal’s financial or tax affairs to any third party except as required by law or SARS regulation. 5.3. This obligation of confidentiality survives the termination of this Agreement for a period of five (5) years.

6. REPRESENTATIONS & WARRANTIES

6.1. The Principal warrants that all information provided to the Representative is true, accurate, and complete. The Principal acknowledges that the Representative will not audit or independently verify the information provided unless specifically engaged to do so. 6.2. The Representative warrants that they are a registered Tax Practitioner in good standing with a recognized Controlling Body (RCB) as required by Section 240 of the Tax Administration Act.

7. LIMITATION OF LIABILITY & INDEMNIFICATION

7.1. Limitation: The Representative’s total liability for any claim arising out of this Agreement, whether in contract or delict, shall be limited to the total fees paid by the Principal to the Representative in the twelve (12) months preceding the claim. 7.2. Indemnification: The Principal hereby indemnifies and holds the Representative harmless against any penalties, interest, or additional tax imposed by SARS resulting from the Principal’s failure to provide accurate information or from the Principal's late provision of documentation.

8. DISPUTE RESOLUTION & ARBITRATION

8.1. Any dispute arising from this Agreement shall first be subject to informal mediation between senior representatives of both Parties. 8.2. Failing mediation, the dispute shall be referred to and finally resolved by arbitration in [Insert City, e.g., Johannesburg] under the rules of the Arbitration Foundation of Southern Africa (AFSA).

9. GOVERNING LAW & JURISDICTION

This Agreement is governed by and shall be construed in accordance with the laws of the Republic of South Africa. The Parties submit to the non-exclusive jurisdiction of the High Court of South Africa.

10. MISCELLANEOUS

10.1. Severability: If any provision is held to be invalid or unenforceable, the remaining provisions shall continue in full force. 10.2. Counterparts: This Agreement may be executed in counterparts, including electronic signatures, each of which shall be deemed an original. 10.3. Entire Agreement: This document constitutes the entire agreement between the Parties regarding the SARS mandate and supersedes all prior discussions or agreements.

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EXECUTION & FORMAL SIGNATURE BLOCKS

FOR [THE PRINCIPAL / TAXPAYER]:

Signature: _____________________________________ Printed Name: [Insert Name of Authorised Signatory] Title: [Insert Title, e.g., Director / Individual Taxpayer] Company: [Insert Entity Name, if applicable] Date: [Insert Date]

FOR [THE REPRESENTATIVE / TAX PRACTITIONER]:

Signature: _____________________________________ Printed Name: [Insert Name of Signatory] Title: [Insert Title, e.g., Lead Tax Practitioner] Date: [Insert Date]

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STEP-BY-STEP EXECUTION & FILING GUIDE

1. Preparation of the Document

• Field Completion: Open this document in a word processor (Microsoft Word or Google Docs).
• Bracketed Fields: Locate all fields within [ ] brackets and replace them with the specific legal data of the parties. Ensure the Taxpayer Reference Number (TRN) and the Practitioner Number (PR) are double-verified.
• Fee Schedule: Clearly define the compensation in Clause 2.1 to prevent future fee disputes.

2. Signatory Verification

• If the Principal is a Company, ensure the person signing is authorized by a Board Resolution.
• The Representative must be a registered Tax Practitioner in good standing with SARS.

3. Execution (Digital or Physical)

• Digital: Use DocuSign, Adobe Sign, or a similar e-signature platform. Ensure an "Audit Trail" or "Certificate of Completion" is generated.
• Physical: Print the document, sign in ink (wet signature), and scan into a high-resolution PDF.

4. Filing and SARS Compliance

• SARS eFiling: Log into the Principal’s eFiling profile. Navigate to "Profile Management" and "Manage Tax Practitioner Rights."
• Upload: When prompted by SARS for a "Power of Attorney" or "Engagement Letter," upload this signed document.
• TP01: While this document is the primary legal contract, keep a blank SARS Form TP01 ready if a specific SARS official requests the standardized government format.

5. Record Retention

• Under Section 29 of the Tax Administration Act, this document and all supporting records must be retained for a period of five (5) years from the date of submission of the relevant return. Store a copy in a secure, encrypted digital environment.