SARS has introduced an eFiling function that allows taxpayers, registered representatives and tax practitioners to request the unmerging of entity records that were incorrectly combined. The change is relevant to businesses managing more than one tax or customs registration, particularly where tax products have been linked to the wrong legal entity.

SARS announced on 2 October 2026 that the unmerge function is now available on eFiling. Previously, taxpayers had to request this type of correction through the SARS Contact Centre or a branch. The new process is intended to give users a digital route for correcting incorrectly merged cases. Read SARS’s update on eFiling profile unmerging.

What changed on eFiling?

The function applies where an entity has more than one tax or customs registration and a case was incorrectly merged into a legal-entity profile. SARS’s external guide explains that the process operates at entity level, rather than only for an individual tax product.

Users can review the current profile, previous merge records and the proposed unmerge result before submitting a request. The information displayed may include the entity’s registered name, company registration number, registered representative, contact details, tax references, tax types, status, physical or business address and banking details. Consult SARS’s Guide to Unmerge Entity Records.

Who should review their profile?

  • Companies with multiple tax registrations or historical SARS profiles.
  • Businesses that have changed legal structure, ownership or registered representatives.
  • Tax practitioners managing several related entities.
  • Organisations that have seen unexpected tax types, correspondence or banking details appear under the wrong profile.
  • Businesses preparing VAT, PAYE, income tax or other submissions where the legal entity must be matched correctly.

This is not a new tax or a change to the underlying tax liability. It is an administrative correction tool. However, an incorrectly structured profile can create avoidable work if correspondence, returns or payment records are associated with the wrong entity. Correcting the profile early may also help reduce the risk of submitting information against the wrong taxpayer record.

What businesses should check now

Start by comparing the SARS eFiling profile with the company’s official records and internal accounting master data. Check the legal name, registration number, tax reference numbers, registered representative, banking details and active tax products.

Businesses should also review whether previous merges combined records belonging to separate entities. SARS’s guide provides an unmerge simulation so users can inspect the proposed result before filing the request. The request requires a selected reason and a declaration. SARS lists reasons including an incorrect identity or registration number, an unknown tax-product registration or another specified reason.

Practical next steps

  1. Assign one person to review the organisation’s SARS profile and supporting records.
  2. Document any mismatch before changing the profile.
  3. Use the unmerge simulation to confirm which records should be separated.
  4. After submitting, monitor the eFiling Correspondence page for SARS notices.
  5. Recheck the profile before submitting the next return or allocating a tax payment.

SARS states that the guide is intended as guidance and is not a binding legal reference. If the profile contains complex historical errors, businesses should obtain appropriate professional assistance before submitting a correction.

Accurate tax administration starts with accurate entity records. Reviewing SARS profiles as part of a regular finance-control routine can help businesses avoid preventable administrative delays and keep their accounting and tax processes aligned.

For support with tax administration, bookkeeping and financial controls, explore Your Financial Partner’s accounting services.