Description

Any person, who becomes liable for registration as a taxpayer with the South African Revenue Service (SARS), must submit an application for registration to his nearest SARS branch office within 60 days of becoming liable.

When a person’s address changes after being registered with SARS as a taxpayer, he or she must provide SARS with the new address details within 60 days from date of change.

The Income Tax Return submitted to SARS on an annual basis also provides for the change of address, banking and other personal details. The majority of SARS’s notices and returns provides for changes to address details. Such changes will be updated on the relevant SARS system when the notice or return is submitted for processing.

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Steps to follow

• Complete required information as requested on the application form when registering as a taxpayer with SARS.
• Ensure that your personal information as displayed on notices or returns received from SARS are correct. If the information is incorrectly displayed, note the correct information on the relevant notice or return before submitting it to SARS.
• Effects changes in personal detail or addresses through the following channels:
• • send requests for changes to your nearest SARS branch office
  • make telephonic requests at the SARS call centre
  • send a fax to SARS call centre or your nearest SARS branch office.

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Legal framework

Income Tax Act, 1962 (Act 58 of 1962)

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Service standard

There is no set time for this service.

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Cost

The service is free.

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Forms to complete

(Forms are provided in PDF format. To open PDF documents, you need to have Adobe Acrobat Reader 4 or higher installed on your computer.)

Application for registration as a taxpayer or changing of registered particulars, IT 77

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Contact details