Updated Policy on Public Officers and Representatives

The South African Revenue Service (SARS) has updated its Public Officers and Representatives policy, making it easier for new representatives to act on behalf of corporate entities while awaiting official documentation.

What’s Changing?

A newly nominated representative (such as a trustee or executor) can now perform tax-related duties before the official Letter of Authority (LoA) or Letter of Executorship (LoE) is amended—provided the following conditions are met:

📌 Required Documents

• A Power of Attorney (POA)

• A Board Resolution, signed by the relevant corporate entity

• An Affidavit confirming the new representative’s role

📌 Commitment to Submit Updated Documents

• The representative must promise to submit the updated LoA or LoE as soon as they receive it from the Master of the High Court (MoHC).

This change simplifies the transition process, ensuring tax matters can be handled without unnecessary delays.