Tax and SARS knowledge base
How do I give a tax practitioner managed shared access on eFiling?
How do I give a tax practitioner managed shared access on eFiling?
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Direct answer
For a Customs and Excise entity, the registered representative can configure managed shared access in eFiling for a mandated trader representative. SARS's guide directs the representative to the entity portfolio, then User, Shared Access and Configure Shared Access, where the correct role, the invitee's identity details and an access duration are selected.
The invitee must be a registered eFiler and accepts the invitation in their own profile. Use this controlled invitation process instead of sharing passwords, OTPs or the registered representative's security details.
What this means in practice
Managed shared access is a governance task before it is a screen-navigation task. Decide who needs access, what they need to do, which entity they may work on and how long their access should last. SARS's guide describes two trader-representative roles: RLA for submitting Customs and Excise registration, licensing and accreditation applications, and RMM for managing a Customs and Excise client RLA relationship. The role should not be selected by job title alone.
The entity's registered representative must be properly linked to the entity. SARS says the system validates that relationship and may display no linked entities if it is absent. The entity also needs the relevant tax product activated. If either condition fails, correct the profile and registration facts rather than creating an informal workaround.
The practitioner should have a documented mandate. This should identify the entity, expected work, access owner and end date. A practitioner may assist with a process, but the entity should keep control of its records, approval chain and security contacts.
Step-by-step
- Confirm authority and scope. Obtain a written mandate from the entity. Identify whether the practitioner needs RLA, RMM or no shared access at all. Record the named individual who will receive access.
- Verify prerequisites. Confirm the entity's registered representative is linked in SARS records, the relevant tax product is activated and the intended invitee is already an eFiler. Resolve any profile mismatch before making the invitation.
- Open the correct portfolio. The registered representative logs into their own eFiling account, selects the entity under Portfolio, chooses User, Shared Access and Configure Shared Access.
- Select the entity and role. SARS's guide says the representative selects the entity and Configure, then chooses the applicable third-party role. Select only the role justified by the mandate.
- Identify the invitee. Enter the eFiler's South African ID or passport number and surname. Recheck the name against the mandate, particularly if the firm has several staff or the work will be handed over.
- Set the duration. Select a specified expiry date where possible. SARS's guide permits an indefinite option, but that should be an explicit control decision, not a default. Record who will review the arrangement.
- Submit and let the invitee accept independently. SARS says the system sends an SMS when the invitation is submitted. The invitee logs into eFiling, opens My Profile and Portfolio Management, accepts the invitation and completes the OTP flow. The guide says acceptance must be completed within five working days or the invitation expires.
- Confirm and review. Save the status, selected role, duration and acceptance evidence. Test only the authorised task. Add a calendar review before expiry and revoke access when it is no longer needed.
Documents and records to keep
- Signed practitioner mandate and internal approval.
- Correct entity name, Customs number where relevant and registered-representative confirmation.
- Invitee's verified identity details and eFiling status.
- Invitation and acceptance evidence, role selection and expiry record.
- Periodic review and access-removal confirmation.
Keep credentials out of the file. An access owner needs enough evidence to prove a controlled invitation occurred, but no person should be able to log in from the register.
Important limits and exceptions
This route is specifically described by SARS for Customs and Excise managed shared access. It does not automatically grant access for every other SARS tax product, nor does it make the practitioner an authorised decision-maker for the entity's tax positions.
SARS can reject or prevent an invitation if the invitee is not a registered eFiler, is already linked, the entity is not activated for the relevant product or details do not match SARS records. Do not submit duplicate invitations in response. Identify and correct the real issue.
An invitation and a professional mandate are separate controls. The entity remains responsible for approving submissions and reviewing its taxpayer information. If access changes hands inside a firm, end or amend the old access through the proper process rather than leaving it active.
When to get tailored advice
Get tailored help when the entity cannot determine the correct role, a request relates to a different tax product, an invitation is unexpectedly approved, or access has been used without authority. Seek Customs advice where the representative may submit a significant RLA application or response.