How to add a taxpayer to an organisation eFiling profile

Direct answer

In the organisation or tax-practitioner eFiling portfolio, select Organisations, Organisation, then Register New. Choose the entity type, complete the fields eFiling displays, select Add Taxpayer, assign the taxpayer to the appropriate group or groups, then select Done. You need the Manage Taxpayer right to use the Register New function.

Adding a taxpayer to an eFiling portfolio does not itself register the taxpayer for a tax product or activate a return type.

What this means in practice

Organisation and tax-practitioner portfolio types can manage multiple taxpayers and group them for easier administration. The process is intended to link a taxpayer or entity to the portfolio. The precise information eFiling asks for varies with the entity type selected, so a single generic checklist is not reliable.

SARS describes several entity types, including individual, company, trust, individual non-South African and fund or other. A trust may have further requirements. SARS says a trust registration number issued by the Master of the High Court is required for specified trust types, while non-resident foreign trusts and collective investment schemes are exceptions in that guide.

Step-by-step

1. Confirm that you have the right portfolio and rights.

Log in to the organisation or tax-practitioner portfolio, not your individual portfolio. SARS says Register New is available only if Manage Taxpayer rights have been assigned to you.

1. Open the add-taxpayer function.

Select Organisations from the top menu, then Organisation on the left. Select Register New and choose the entity type from the drop-down list.

1. Complete the entity-specific fields.

Enter the information eFiling asks for after the entity type is selected. Do not try to force a company, trust or non-South African individual through the wrong entity type because the fields differ.

1. Add the taxpayer and choose groups.

Select Add Taxpayer. SARS says eFiling then asks you to select the group or groups to which the taxpayer should be added. Choose the group that matches the portfolio's internal working structure, then review the taxpayer summary and select Done.

1. Activate or transfer tax types separately.

The taxpayer record can be present in the portfolio while the needed return or service remains inactive. Open Manage Tax Types after adding the taxpayer and follow the separate activation or transfer process where it applies.

1. Deal with an existing portfolio record carefully.

SARS says the system displays a message when the taxpayer already exists on another portfolio where you also have Manage Taxpayer rights. The system can then offer an option to add the taxpayer to the current portfolio. Confirm the correct taxpayer before proceeding.

Documents and records to keep

• Access to the organisation or practitioner portfolio with Manage Taxpayer rights.
• The taxpayer or entity details requested after the entity type is selected.
• A trust registration number where SARS requires it for the relevant trust type.
• Confirmation of the taxpayer summary and the groups selected.
• Any follow-up tax type activation or transfer confirmation.

Important limits and exceptions

Portfolio administration is not a determination of whether an entity has a tax obligation. It also does not appoint a registered representative or replace authority requirements under SARS processes.

SARS varies the fields by entity type. Do not promise that every taxpayer needs the same information. For trusts, use the current SARS requirements and distinguish the trust types expressly mentioned by SARS from their listed exceptions.

When to get tailored advice

Get tailored advice if the entity is a trust, estate, foreign individual, company with changed representatives or taxpayer already managed by another adviser. The correct approach can depend on authority and existing eFiling relationships.

TaxProof can help organise the entity information and distinguish portfolio access from tax registration. SARS controls profile rights, taxpayer linking and any subsequent tax type activation.

Related TaxProof guides

• Update your SARS registered representative
• How do I create a user and assign rights on an organisation eFiling profile? (B01-ADM-009)
• How do I activate a tax type on my eFiling profile? (B01-ADM-006)

Sources

• SARS, Guide to Register for eFiling and Manage your User Profile