A taxpayer registered on e-filing. She used to visit the SARS branch in Welkom for submitting her return. However, she has retired and moved to Lydenburg where there is no SARS office. The message on the system says AWAITING AUTHORISATION but there is no-
Author: Cecile Bothe
Important:
This answer is based on tax law year ending 28 February 2021.
Answer:
The authorisation must be done on the SARS website.
Please see the ''Manage Tax Type Transfer" link on the e-Filing landing page.
Please refer also to the message to practitioners below:
7 May 2020 - Enhancement to Tax Type Transfer Process
The Tax Type Transfer process for Personal Income Tax and Provisional Tax has been enhanced to enable ease of transfer of tax types between taxpayers, tax practitioners and registered representatives on e-Filing.
With this enhancement the approval lies directly with the Taxpayer (owner of the PIT) or the Registered Representative of the PIT, to transfer the tax type to the requestor.
The taxpayer/registered representative for that tax type will receive an sms/ email and must approve the transfer request by: Visit www.sars.gov.za Select ‘Manage Tax Type Transfer’ in the SARS e-Filing space. Complete the online form by capturing ID/ Passport number and tax reference number.
An OTP will be sent to the taxpayer to capture. An online POA will be presented to the taxpayer to ‘Accept’ or ‘Decline’ the transfer request. A notification will be sent to the requestor once the taxpayer has ‘Accepted’ or ‘Declined’ the transfer request.
Please note: Transfers for PIT are no longer dependent on the holding user releasing.
Transfers will be immediately cancelled if we are not able to verify the identity of the requested taxpayer. In the case of a Deceased estate, the Registered Representative (usually the Executor) becomes responsible for any notices and approvals. A tax type transfer will be disallowed if the requestor is not a registered tax practitioner or the registered representative for the requesting taxpayer.
Also see the FAQ on How do I initiate a tax type transfer on e-Filing.