Power of Attorney Template for Sars

SOP-TR-SAR-092: Execution and Submission of SARS Power of Attorney (POA)

1. Document Control Block

• Document ID: SOP-TR-SAR-092
• Effective Date: 2024-05-22
• Version: 2.1.0
• Review Cadence: Annual or upon legislative amendment by SARS
• Target Audience: Tax Practitioners, Registered Representatives, Legal Counsel, and Corporate Compliance Officers

2. Executive Summary & Scope

This Standard Operating Procedure (SOP) defines the institutional requirements for the drafting, authorization, and submission of a Power of Attorney (POA) document intended for use with the South African Revenue Service (SARS). This procedure ensures that mandates provided by taxpayers to third-party representatives align with the Tax Administration Act, 2011 and SARS’s internal compliance protocols. Scope is limited to the procedural lifecycle of the POA document; it does not constitute legal or tax advice.

3. Prerequisites & Tool Requirements

• Software: Adobe Acrobat Pro (or equivalent PDF-A compliant editor), SARS eFiling credentials.
• Infrastructure: Secure digital storage environment (ISO 27001 compliant).
• Certification: Verification of Tax Practitioner status (if applicable) via the SARS eFiling profile.
• Mandatory Documentation: Original signed SARS POA form (RA01), certified copy of the taxpayer’s ID (not older than 3 months), and proof of physical address.

4. Roles & Responsibilities (RACI Matrix)

5. Step-by-Step Operational Procedure

Phase 1: Drafting and Data Integrity

• Verify that the RA01 template is the current version directly downloaded from the SARS website.
• Populate Taxpayer details (Name, ID/Company Reg, Tax Reference Number) using official records.
• Clearly define the scope of authority: specific tax types (e.g., VAT, PIT, PAYE) and the duration of the mandate.
• Ensure the signatory has the legal capacity to bind the entity (if a company, include a Board Resolution).

Phase 2: Execution and Verification

• Conduct wet-ink signature execution (digital signatures are accepted only if they meet Advanced Electronic Signature (AES) standards as per ECT Act).
• Annex all supporting identification documents, certified by a Commissioner of Oaths.
• Perform a secondary review of the document for missing initials on pages or ambiguous delegation clauses.

Phase 3: Submission and eFiling Integration

• Scan the executed document as a high-resolution PDF (minimum 300 DPI).
• Upload the document via the "Manage Tax Type Notice of Representation" or the specific "Upload Supporting Documents" portal on eFiling.
• Retain the original physical document in a secure, fireproof archive for a minimum of 5 years.

6. Quality Assurance & Verification Criteria

• Benchmark 1: All mandatory fields in the RA01 form must be completed; any "N/A" must be explicitly noted.
• Benchmark 2: The POA must be dated; undated submissions will result in immediate rejection by SARS.
• Tolerance Threshold: Zero tolerance for mismatched Tax Reference Numbers between the POA and the eFiling profile.
• Audit Check: Compliance Officer to sign off on the completeness of the documentation bundle prior to the 48-hour submission window.

7. Practical Troubleshooting Scenarios

Scenario A: SARS Rejection due to "Ambiguous Scope"

• Trigger: SARS rejects the POA stating the delegation is too broad or lacks specific tax types.
• Corrective Action: Amend the RA01 to explicitly list the tax codes/types required. Do not submit a "blanket" POA; resubmit with a clear, itemized list of granted authorities.

Scenario B: Digital Signature Rejection

• Trigger: Submission rejected because the digital signature is not recognized as an Advanced Electronic Signature (AES).
• Corrective Action: Immediate reversion to a wet-ink signature. Print, sign, scan, and re-upload the document bundle. Update the internal "Preferred Signature Policy" to reflect that standard e-signatures are non-compliant for SARS submissions.

Scenario C: Discrepancy in Taxpayer Representative Details

• Trigger: Discrepancy between the information on eFiling and the information provided on the RA01 form.
• Corrective Action: Update the eFiling "Client Information" portal first. Do not submit the POA until the eFiling system data reflects the current identity of the representative.