Can a tax practitioner use SARS MobiApp for a client?

Direct answer

Do not enable a tax practitioner by sharing a client's SARS password, one-time PIN or device. SARS's practitioner guide says the practitioner must access the client through a tax-practitioner portfolio on eFiling that is linked to the client. The MobiApp supports Personal Income Tax only, so use eFiling for other tax types.

SARS publishes a current guide for practitioners using the MobiApp. The functions and access screens can change, so check the current SARS channel instead of relying on an old setup guide. A client relationship must first be linked through the practitioner's eFiling portfolio; the app does not provide all tax-type access.

What this means in practice

Separate authority from convenience. A client may ask a practitioner to submit a return, check a status or obtain a document. That request does not make it appropriate to use the client's personal login details. Shared credentials create privacy and security risk, remove a reliable audit trail and can make it difficult to revoke access when the engagement ends.

Use an engagement and authority record. It should identify the taxpayer or entity, authorised services, start date, responsible practitioner and review date. Ensure that the client understands which actions require their own identity confirmation and which can be performed by an authorised representative. Do not ask clients to forward one-time PINs over ordinary messaging channels.

Before using a mobile service, verify the taxpayer selected, tax period, request and document. Mobile convenience is not a substitute for a review of the actual SARS notice or return. The practitioner should retain a record of material submissions, results and correspondence in the client file, subject to appropriate privacy controls.

Step-by-step

1. Confirm the client engagement and the practitioner's authority to act. Record the taxpayer identity, scope of authority and responsible practitioner.

1. Check the current SARS practitioner MobiApp guide. Confirm that the practitioner portfolio and the client relationship are linked on eFiling before using the app.

1. Ensure the practitioner and client profiles are current. Use the MobiApp only for Personal Income Tax work and use eFiling for other tax types.

1. Log into the practitioner's own authorised profile and choose the correct taxpayer only after checking the client identifier and scope of work.

1. Review the function available in the current MobiApp. If the required client task is not available or requires a different channel, use the appropriate authorised SARS process instead.

1. Save material proof, such as a submission reference, status result or correspondence, in the secure client file. Record the date and action taken.

1. Review and revoke access promptly when the engagement, role or client authority ends. Do not leave former staff or advisers with ongoing access.

Documents and records to keep

• Signed engagement terms or other authority record.
• Client identity and taxpayer reference records held securely.
• Access approval, change and revocation log.
• Submission receipts, case numbers and material SARS correspondence.

Keep a clear distinction between client-provided information and action taken by the practice. It improves continuity if another authorised practitioner has to review the work.

Important limits and exceptions

The MobiApp is not a complete substitute for every SARS service. SARS says it supports Personal Income Tax only, and other tax types require eFiling. A taxpayer may also need a separate SARS process, supporting documents or their own identity action. Do not tell a client that a mobile status screen settles an assessment, a debt or a deadline.

Authority can be limited by the engagement, taxpayer type, tax product and user role. Where access does not work, investigate the authority and correct client profile before trying unrelated workarounds.

When to get tailored advice

Get assistance where the practitioner is taking over an account from another adviser, a client is an organisation or trust with changing representatives, access is disputed, or a mobile request involves a formal deadline or a material assessment.

Related TaxProof guides

• How do I remove a former employee or accountant from eFiling access?
• How do I use the SARS MobiApp to file an individual tax return?
• How do I pay SARS through the MobiApp?

Sources

• SARS, Tax Practitioner Guide on the Use of the SARS MobiApp
• SARS, Guide to Services Offered via the SARS MobiApp