CHAPTER 3
REGISTRATION
Category: Chapter 3 – Registration (TAA)
Section 22 (TAA) – Registration requirements
22. Registration requirements
(1) A person-
(a) obliged to apply to; or
(b) who may voluntarily,
register with SARS under a tax Act must do so in terms of the requirements of this Chapter or, if applicable, the relevant tax Act.
(2) A person referred to in subsection (1) must-
(a) apply for registration within the period provided for in a tax Act or, if no such period is provided for, 21 business days of so becoming obliged or within the further period as SARS may approve in the prescribed form and manner;
(b) apply for registration for one or more taxes or under section 26(3) in the prescribed form and manner; and
[Paragraph (b) substituted by section 37 of Act 23 of 2015 effective on 8 January 2016]
(c) provide SARS with the further particulars and any documents as SARS may require for the purpose of registering the person for the tax or taxes or under section 26(3).
[Paragraph (c) substituted by section 37 of Act 23 of 2015 effective on 8 January 2016]
(3) A person registered or applying for registration under a tax Act may be required to submit biometric information in the prescribed form and manner if the information is required to ensure-
(a) proper identification of the person; or
(b) counteracting identity theft or fraud.
(4) A person who applies for registration in terms of this Chapter and has not provided all particulars and documents required by SARS, may be regarded not to have applied for registration until all the particulars and documents have been provided to SARS.
(5) Where a person that is obliged to register with SARS under a tax Act fails to do so, SARS may register the person for one or more tax types as is appropriate under the circumstances or for purposes of section 26(3).
[Subsection (5) substituted by section 37 of Act 23 of 2015 effective on 8 January 2016]
Section 23 (TAA) – Communication of changes in particulars
23. Communication of changes in particulars
A person who has been registered under section 22 must communicate to SARS within 21 business days any change that relates to-
(a) postal address;
(b) physical address;
(c) representative taxpayer;
(d) banking particulars used for transactions with SARS;
(e) electronic address used for communication with SARS; or
(f) such other details as the Commissioner may require by public notice.
Section 24 (TAA) – Taxpayer reference number
24. Taxpayer reference number
(1) SARS may allocate a taxpayer reference number in respect of one or more taxes to each person registered under a tax Act or this Chapter.
(2) SARS may register and allocate a taxpayer reference number to a person who is not registered.
(3) A person who has been allocated a taxpayer reference number by SARS must include the relevant reference number in all returns or other documents submitted to SARS.
(4) SARS may regard a return or other document submitted by a person to be invalid if it does not contain the reference number referred to in subsection (3) and must inform the person accordingly if practical.