Tax and SARS knowledge base
What proof of authority is needed for a customs appeal representative?
What must a consultant show when acting for a company in a Customs appeal?
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Direct answer
SARS states that proof of authority to act on behalf of an appellant must be attached where applicable to a Customs licensing or registration appeal. If a consultant, Customs broker, accountant or lawyer files DA 51 for a company, the company should keep and attach a current authority record that connects the company, the representative and the appeal.
The authority record is not the appeal evidence itself. It should sit alongside the decision notice, DA 51, factual grounds and supporting documents.
What this means in practice
Start by identifying the appellant. It is normally the legal entity named in the decision and original application. The person who pays the consultant, owns the group or controls the operations may not be the named applicant. Names, registration numbers and references should match throughout the file.
The SARS appeal page does not prescribe one universal wording for proof of authority. A practical company record should therefore be clear, current and capable of being checked. It should identify the company, the authorised signatory or governance basis, the representative, the decision or matter, and the scope of authority. Preserve the corporate record that supports the signatory's power to give that authority.
Do not confuse an eFiling profile role with a mandate to conduct an appeal. Portal access can be useful for filing and correspondence, but it does not necessarily establish that a person may act for the appellant in a particular dispute. Similarly, an old mandate for a tax return or an original licence application may be too vague for a new appeal.
Step-by-step
- Confirm the appellant.
Read the decision notice and original application. Record the exact legal name, registration number, Customs client code or RLA reference. If there are related companies, do not assume the parent, director or trading division is the appellant.
- Identify the representative and task.
State who will prepare, sign, submit and receive correspondence. Define the task as the appeal of the stated decision. If more than one adviser is involved, set out who has authority to communicate with SARS and who only assists internally.
- Obtain a current authority record.
Use the company's approved governance process. Retain the signed mandate, resolution or other authority record and the evidence that the signatory can give it. Avoid backdating or using a document that does not identify the matter.
- Attach it where applicable.
SARS says proof of authority must be attached where applicable. Include it in the DA 51 bundle, label it in the index and retain the submitted copy. If the filing system or SARS instructions require a particular presentation, follow those current instructions.
- Keep the authority separate from the facts.
The appeal still needs the decision, grounds, correspondence and supporting evidence. A strong mandate cannot compensate for a weak factual record. Conversely, useful evidence may not be considered efficiently if the representative's role is unclear.
- Monitor changes.
Update the file if the company changes public officer, director, representative or internal authority. Preserve a dated version history so the business can show who was authorised when an action was taken.
Documents and records to keep
Keep the signed authority, resolution or mandate, identity and contact details of the representative, decision notice, DA 51, evidence index and delivery proof. Keep original corporate approvals separately where they contain sensitive information, but make sure the appeal file can show the necessary link.
Important limits and exceptions
This guide does not decide whether SARS will regard a particular document as sufficient authority. The SARS appeal page says authority is required where applicable, and the appropriate proof can depend on the appellant, representative and process. Do not publish a standard mandate as a guaranteed SARS form.
Authority does not cure an expired licence, resolve the appeal, authorise the representative to make commercial commitments beyond the mandate, or permit the company to continue a regulated activity.
When to get tailored advice
Get legal or Customs advice when authority is disputed, the company is part of a group, the matter involves insolvency, trustees, deceased estates, a foreign company or a high-value operating licence. Seek prompt advice if a deadline is near.
TaxProof can help assemble a clean appeal bundle and document register. We cannot validate corporate authority or decide the appeal.