Tax and SARS knowledge base
How do SARS third-party TRN enquiry services work on eFiling?
When may a reporting institution use the SARS TRN enquiry function for third-party data?
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Direct answer
The TRN enquiry service helps an authorised third-party reporter obtain or verify a tax reference number for reporting purposes using the eFiling process and required identifying information. It is not a public taxpayer lookup and must be used only for an authorised reporting need.
A returned number should be linked to the correct person using the permitted matching information. It should not be copied across similar names or household members.
What this means in practice
Attempt ordinary customer-data remediation first and record why an enquiry was necessary. This improves master data and reduces repeated lookups.
Restrict the function to trained users and review enquiry logs for unusual volume or access.
Step-by-step
- Confirm the institution has a lawful third-party reporting purpose.
- Select the correct organisation portfolio and authorised user.
- Prepare the identifying fields required by SARS.
- Submit the enquiry for the specific person or entity.
- Review the response and match it to the source record.
- Update the controlled master-data field.
- Retain the enquiry reference and access log.
- Escalate mismatches rather than forcing a match.
Documents and records to keep
- User authority and reporting purpose.
- Source identifying information.
- Enquiry reference and SARS response.
- Master-data change record.
- Exception and access review.
Important limits and exceptions
A tax reference number is confidential taxpayer information. Access and retention must be controlled.
The service does not authorise a reporter to obtain information unrelated to its statutory submission.
When to get tailored advice
Get help where identifiers conflict, the response does not match the customer or access is needed by a new reporting team.