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What is the SARS entity-merge process on eFiling?
What is the SARS entity-merge process on eFiling?
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Direct answer
The SARS Entity Merge function on eFiling is a profile-maintenance process that can consolidate tax records for one legal entity into a single view. SARS explains that it can be used to bring associated tax types together where the taxpayer's identity or registered information can be matched. It is not a way to combine separate people, companies or trusts merely because they have the same owner, director or representative.
On eFiling, the route is through SARS Registered Details and then Merge Entities. The user completes the Records Merge Application, checks the representative and main record, adds eligible records, reviews the information and submits the declaration. SARS may create a verification case if it cannot find an exact identity or registered-information match.
What this means in practice
Entity Merge is useful when the same legal entity has more than one tax or customs record and they do not all appear in the relevant eFiling profile. A consolidated profile can make it easier to see the entity's registrations and manage functions that rely on a complete profile, including tax compliance status.
It is not a substitute for changing information that is wrong. SARS's guide says the most up-to-date record is usually suggested as the main record and that missing information on a preferred main record should first be maintained using RAV01. This is why preparation matters. If the names, registration numbers, identity details or contact particulars are inconsistent, correct them through the proper registered-details process before trying to merge.
The authority to use the function matters. SARS says an individual may act in their individual capacity, while companies, trusts, government institutions and public entities require the appropriate registered representative, or a confirmed tax practitioner where the income-tax record is included in that practitioner's profile. Do not ask an employee to submit a merger under their own access unless their authority is properly activated.
Step-by-step
- Confirm that the records belong to one legal entity.
Compare the legal name, identity or registration number, and the tax types that are missing from the profile. A company and a trust, or two separately registered companies, are not eligible simply because the same person is connected to both.
- Check that your eFiling access is appropriate.
Select the correct taxpayer in the portfolio. Where you act for an organisation, ensure the registered representative or tax practitioner status is active. SARS may request supporting documents where that relationship is not already confirmed.
- Open SARS Registered Details.
In the applicable profile, choose Merge Entities. eFiling may show information about the function and access requirements before it opens the Records Merge Application.
- Review the representative and main record.
The application allows a representative to be selected and asks you to identify the main record. SARS recommends the most up-to-date record, commonly the registration with income tax linked to it. Do not select a main record merely because it has the most familiar label.
- Add only matching tax records.
Enter the relevant additional tax, customs or excise reference number and the requested entity details. Check each digit carefully. Do not add a reference number whose legal owner you have not verified.
- Review the full application and submit the declaration.
Use the review step to inspect what SARS will include. If a fact is wrong, go back and correct it before accepting the declaration and submitting.
- Monitor Entity Merge History and correspondence.
SARS lists submitted requests in Entity Merge History. If a verification case is created, retain its number and respond only through the official request route.
Documents and records to keep
- The legal entity's registration and tax reference numbers.
- Supporting records showing the identity or registration details match.
- Evidence that the person acting is a registered representative or confirmed practitioner where applicable.
- A saved copy of the submitted application, case number and later SARS correspondence.
- Any RAV01 update confirmation used to correct missing details before the merge.
Important limits and exceptions
SARS gives examples where a merge is not allowed, including entities with different types, different registrations at a registration authority, or separate entities that an owner or trustee simply wants to view together. Do not merge an unrelated record just to simplify administration.
SARS also says that an incorrect merge or unmerge may need to be performed at a SARS branch. If you suspect that a reference number was already linked incorrectly, do not create further merges in an attempt to fix it. Preserve the correspondence and obtain assistance through the official route.
When to get tailored advice
Get tailored help if the profile includes multiple legal entities, a trust, customs or excise registrations, an unconfirmed representative, or records with inconsistent names and numbers. Advice is especially useful before submitting a merge that might affect tax-compliance status or a pending tender.
TaxProof can help check whether the records appear to belong to the same legal entity and organise the supporting file. SARS decides eligibility, verification and the final profile configuration.
Related TaxProof guides
- How do I fix a SARS profile that shows the wrong taxpayer details? (B05-ADM-001)
- Why did SARS automatically merge my tax profile? (B05-ADM-003)