Professional Public Officer Appointment for Seamless SARS Compliance

A Public Officer is an individual appointed to represent a company in all matters relating to SARS. They act as the official liaison, responsible for ensuring the company meets all tax obligations.

This role is mandated under the Income Tax Act and applies to all companies registered in South Africa.

SARS must have a single accountable person to handle tax submissions, correspondence, audits, compliance matters, and legal notifications.

This ensures tax matters are properly managed and reduces the risk of missed deadlines or disputes.

A Public Officer must:

• Be a senior official or director

• Be a resident of South Africa

• Have a valid South African ID

• Be tax compliant

They must understand the company’s financial and tax affairs.

Yes. As long as the individual is authorized by the board and meets the residency and compliance requirements, they can serve in the role.

Only if they have South African residency.

Non-residents cannot represent a company to SARS.

Typically, 1–7 working days, depending on SARS workload and whether documents are complete.

• Resolution authorizing appointment

• Certified ID of appointed individual

• Company registration documents

• Proof of address

• Tax number of Public Officer

• A clear photo of yourself holding your ID

Yes. While they are not financially responsible for company tax, they can face penalties for negligence, non-compliance, or failure to keep accurate records.

No. SARS requires a Public Officer to activate tax compliance processes. Without one, submissions, verifications, and returns may be blocked.

A new resolution must be submitted, along with updated supporting documents. SARS then updates the company’s profile.

Yes. Even non-operating companies must have an appointed Public Officer.

Yes. Rejections occur when:

• The individual is not tax compliant

• The ID or residency details do not match

• Documents are missing

• Company information is inconsistent

We fix these issues and resubmit.

Yes. They legally represent the company in all tax matters, including returns, disputes, and audits.

Yes. ALL businesses — large or small — must appoint one.

No — but they must understand the company’s tax responsibilities.

The company must notify SARS and appoint a new representative as soon as possible.

Yes. Many processes are blocked if there is no current Public Officer.

Yes. Some companies appoint their accountant or tax practitioner as Public Officer.

Yes — they receive all SARS correspondence, including audits, statements, penalties, and requests for documents.

The company’s tax profile becomes fully active, allowing submissions, compliance updates, and interactions with SARS.