Question 1

What is a Public Officer in South Africa?

Accepted Answer

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.

Question 2

Why does SARS require a Public Officer?

Accepted Answer

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.

Question 3

Who can be appointed as a Public Officer?

Accepted Answer

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.

Question 4

Can a non-director be appointed as Public Officer?

Accepted Answer

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

Question 5

Can a foreign national be a Public Officer?

Accepted Answer

Only if they have South African residency.
Non-residents cannot represent a company to SARS.

Question 6

How long does it take to appoint a Public Officer?

Accepted Answer

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

Question 7

What documents are required?

Accepted Answer

• 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

Question 8

Is a Public Officer legally liable for company tax issues?

Accepted Answer

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

Question 9

Can a company operate without appointing a Public Officer?

Accepted Answer

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

Question 10

How do you remove or replace a Public Officer?

Accepted Answer

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

Question 11

Are Public Officers required for dormant companies?

Accepted Answer

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

Question 12

Can SARS reject a Public Officer appointment?

Accepted Answer

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.

Question 13

Does the Public Officer need to approve all SARS submissions?

Accepted Answer

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

Question 14

Do small businesses need a Public Officer?

Accepted Answer

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

Question 15

Does a Public Officer need accounting qualifications?

Accepted Answer

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

Question 16

What happens if a Public Officer resigns?

Accepted Answer

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

Question 17

Can SARS delay company updates if a Public Officer is missing?

Accepted Answer

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

Question 18

Can a company outsource the Public Officer role?

Accepted Answer

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

Question 19

Does the Public Officer receive SARS notices?

Accepted Answer

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

Question 20

What happens after the Public Officer is appointed?

Accepted Answer

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

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