Small businesses should review their SARS registered representative details before submitting returns, updating tax information or authorising transactions on eFiling. SARS’s October 2026 SMME Connect guidance highlights that an incorrect or inactive representative can create delays when a business needs to manage its tax affairs.

This is a practical compliance control rather than a new tax rate or filing deadline. The underlying issue is access: SARS recognises a registered representative as the person with authority to act for a legal entity, including a company or trust. The representative must be correctly recorded and activated before the business can use the relevant eFiling functions. SARS’s October SMME Connect issue links representative details to the ability to transact effectively with SARS.

What a registered representative does

A registered representative is appointed to act on behalf of a legal entity. Depending on the entity and appointment, this may include a public officer, accounting officer, main trustee, main partner, administrator or executor. SARS states that a legal entity can have only one registered representative for this purpose. The SARS RAV01 guidance explains that the representative has full rights to act for the entity and may maintain relevant registration details on eFiling.

For a company, the representative is not automatically the same person as the external accountant or tax practitioner. SARS’s guidance indicates that an accountant or tax practitioner cannot be appointed as the registered representative unless that person is also an employee of the legal entity. A tax practitioner may still assist with submissions through the appropriate authority and profile arrangements.

Who should check their details?

This check is particularly relevant where a business has experienced a director change, appointed a new public officer, changed accounting firms, altered its legal structure or transferred responsibility for tax administration. It is also important for businesses that have recently incorporated or have not used their SARS eFiling profile for some time.

An inactive or outdated representative may affect the entity’s ability to submit returns, update registered details, activate tax products or respond to SARS requests. SARS says that representative registration or updates can be initiated through eFiling or the SARS Online Query System. Its registered representatives guidance sets out the relevant process and supporting-document requirements.

What businesses should check now

  • Confirm that the representative recorded with SARS is still authorised to act for the entity.
  • Check that the representative’s personal details and capacity, such as public officer or accounting officer, are accurate.
  • Confirm that the representative has activated the status on eFiling.
  • Review whether the correct legal entity and tax types are visible on the relevant eFiling profile.
  • Keep appointment letters, identity documents, registration records and other supporting documents available if SARS requests verification.

Practical next steps

Businesses should complete this review before a return, payment arrangement, tax registration or registered-detail amendment becomes urgent. If the information is incorrect, update the representative through the SARS process and retain the case reference and supporting evidence. Where an accountant or tax practitioner manages submissions, the business should still confirm that the underlying authority and representative arrangements are correct.

Getting this basic control right can reduce avoidable access problems and help finance teams deal with SARS more efficiently. Businesses that need broader support with tax administration and compliance can explore YFP’s accounting and tax services.