SARS has introduced an eFiling function that allows taxpayers, registered representatives and tax practitioners to request the unmerging of incorrectly merged tax profiles. The function became available on 2 October 2026 and is intended to correct cases that were previously merged or automatically merged in error.
For businesses and finance teams, the change is relevant because an incorrect profile link can affect how tax products, correspondence and compliance information appear on eFiling. SARS says users should review their registered particulars after a profile correction, as some information may revert to an earlier state.
Read the SARS notice on unmerging eFiling profiles.
What has changed
Previously, taxpayers generally had to request the unmerging of incorrectly combined cases through the SARS Contact Centre or at a branch. The new eFiling function allows the request to be made online.
The option applies where cases have previously been merged or auto-merged. Users can view the current entity record, the tax products linked to that entity and earlier merge requests. SARS will notify relevant stakeholders of the outcome through an approval or rejection letter.
Who it affects
The change may affect businesses that manage more than one taxpayer or entity profile, as well as accounting practices and registered representatives administering client accounts.
It is particularly relevant where:
- two taxpayer or entity records appear to have been combined;
- tax products are showing under the wrong profile;
- a practitioner is unable to access the correct client record; or
- correspondence and compliance information appear inconsistent with the entity being managed.
This is an administrative correction tool. It does not, by itself, change a taxpayer’s underlying tax obligations, return deadlines or compliance status.
What business owners should check
Before requesting an unmerge, review the entity record and identify which tax products and cases are currently attached to it. Keep a record of the profile details before making any change, including the taxpayer or company information visible on eFiling.
After SARS processes the request, check the profile again and confirm that the following details remain correct:
- the legal name and taxpayer or company information;
- the registered representative or tax practitioner access;
- the tax products linked to the entity;
- banking and contact details; and
- outstanding returns, statements and SARS correspondence.
Businesses should also compare the eFiling information with their internal records. If a correction affects a return, payment, statement of account or tax compliance request, retain the relevant SARS letters and supporting documentation.
The next step
Finance teams should include eFiling profile checks in their regular tax administration controls, especially when staff, representatives or external practitioners change. Do not assume that correcting a merged profile automatically confirms that every registered detail is still current.
If the profile correction reveals a discrepancy in a return, payment allocation or compliance record, investigate it promptly through the appropriate SARS channel. Circumstances involving multiple entities, disputed records or historical submissions may need individual review by a qualified tax practitioner.
YFP can assist businesses with ongoing accounting, tax and compliance administration through its accounting, tax and advisory services.
