Guidance on Deregistering Tax Types via SARS eFiling
Deregistering tax types is necessary for businesses or individuals who no longer require certain tax registrations due to inactivity, closure, or other reasons.
SARS has simplified the process through digital channels, including the eFiling platform. Here's a quick guide to assist accountants in navigating the deregistration process:
1. Deregistration can be requested by:
Individual taxpayers
Executors of deceased estates
Public officers for companies
Main members of close corporations (CCs)
Trustees for trusts
Representatives of government entities.
2. Common Scenarios for Deregistration
The entity is dormant or no longer operational.
There is a duplicate tax reference number.
The taxpayer has emigrated and no longer has South African income or assets.
Estates are dissolved due to death, insolvency, or liquidation.
3. Tax Types Eligible for Deregistration
Value-Added Tax (VAT) - refer to the SARS website on how to cancel a VAT registration.
Pay-As-You-Earn (PAYE)
Skills Development Levy (SDL)
Unemployment Insurance Fund (UIF)
Income Tax
4. Steps to Deregister on eFiling
Log in to the SARS eFiling platform.
Navigate to the Registration Maintenance section.
Select the tax type to deregister and provide the required details, including the effective date.
Submit the request with supporting documents, such as:
VAT123 form for VAT deregistration.
EMP123 form for PAYE/SDL/UIF deregistration.
Proof of deregistration for companies/trusts from the Companies and Intellectual Property Commission (CIPC) or Master of the High Court.
5. Common Mistakes to Avoid
Do not submit incomplete or unsigned forms.
Missing mandatory dates (e.g., cessation of trading).
Not attaching required documents, such as IDs or power of attorney for representatives.
6. Where to Find Assistance
Email channels:
For tax practitioners: pcc@sars.gov.za
For individual taxpayers: contactus@sars.gov.za
Use the SARS Online Query System (SOQS) for queries and document submissions.
7. Additional Resources
For explanations on the de-registrations procedures, refer to the presentation SARS Deregistration of Tax Types 2023.
Watch the SARS video and download the slides from the tax practitioner readiness programme Module 8 – part 6: Deregistration of a Tax Type:
By following these steps and avoiding common errors, you can streamline the deregistration process for your clients efficiently.
