By Ascendant Financial Services (Pty) Ltd
Your SARS eFiling profile should always remain under your control, even if an accountant or tax practitioner manages your tax affairs on your behalf. Losing control of your SARS eFiling profile can create significant compliance, legal and financial risks during filing season.
Many taxpayers allow an accountant to set up and manage their SARS profile. While this is convenient, problems can arise if:
- the relationship with the accountant ends.
- fees are disputed.
- the accountant becomes unavailable.
- a firm restructures, or staff members leave.
- access credentials and authentication methods remain linked to the accountant.
In these situations, taxpayers may find themselves unable to:
- submit tax returns.
- respond to SARS verification requests.
- access assessments and correspondence.
- appoint a new tax practitioner.
- receive refunds without delays.
Important principle
An accountant may have certain rights over their own working papers or unpaid work product, but they do not own the taxpayer’s SARS profile, returns, assessments, or tax records. The taxpayer remains legally responsible for meeting SARS obligations and should retain ultimate control over the profile.
Special warning for companies and trusts
For companies and trusts, the Registered Representative or Public Officer role is critical.
Ideally, this should be a:
- director,
- managing director,
- CFO,
- company secretary,
- trustee, or
- another authorised internal representative,
rather than leaving this authority with an external accountant.
Recommended actions
Log into SARS eFiling and confirm who the registered representative is. Verify that your own email address and cellphone number are linked to the profile. Ensure that authentication prompts come to an authorised person within the business or trust.
Keep copies of:
- submitted tax returns,
- assessments,
- SARS correspondence, and
- supporting documents.
Use a written mandate when appointing an accountant or tax practitioner, clearly defining their access and authority.
If an accountant controls the profile
A taxpayer or properly appointed representative can approach SARS to:
- update registered representative details,
- correct contact information,
- transfer tax types,
- appoint a new practitioner, or
- restore taxpayer control over the profile.
Conclusion
An accountant should assist with compliance, not control your compliance identity. Before filing season progresses, take a few minutes to confirm that you, your company, or your trust retains control of your SARS eFiling profile and authentication credentials.
Source: Manikus, R. (2026, July 18). Filing season alert: Check who controls your Sars eFiling profile. Moneyweb. https://www.moneyweb.co.za/mymoney/moneyweb-tax/filing-season-alert-check-who-controls-your-sars-efiling-profile/