Public Officer for Your Pty: Companies Act Section 246 Explained (2026)
OurPower - Last verified 2026-05-03
What a public officer is
Section 246 of the Companies Act 2008 requires every company to appoint a public officer within 30 days of incorporation. The public officer is the natural person legally responsible for the company's tax administration.
Common confusion: the public officer (Companies Act role) and the SARS registered representative (Tax Administration Act role) are often the same person, but legally they are two distinct appointments.
What the public officer is liable for
- Acts and omissions of the company under the Tax Administration Act.
- Submitting all tax returns (ITR14, EMP201, VAT201) on time.
- Replying to SARS queries.
- Paying SARS amounts due.
- Disclosing accurate information to SARS.
The public officer can be held PERSONALLY liable for tax penalties if SARS deems them negligent. Most one-person Ptys appoint themselves; larger companies sometimes appoint the financial director or an external accountant.
How to appoint yourself
- Pass a board resolution appointing the public officer (template at the bottom of this page).
- File the appointment with CIPC. Form: CoR23.1 (Notice of Change of Public Officer) - filed via eServices, R100.
- Inform SARS via eFiling: SARS Registered Details -> Public Officer.
- If SARS doesn't already have you as the registered representative, link the public-officer designation to your eFiling profile.
Public officer vs SARS registered representative - what's different
- Public officer: appointed under the Companies Act. Filed at CIPC.
- Registered representative: appointed under the Tax Administration Act. Filed at SARS.
- Same person can hold both. Most one-person Ptys do.
- Different forms: CoR23.1 for public officer; SARS RAV01 / Maintain Registered Particulars for registered representative.
- Different penalties for missing the appointment: CIPC = administrative fine; SARS = direct personal liability for tax debts.
Board resolution template
[Company Name] (Pty) Ltd | Registration Number: [number]
RESOLUTION OF DIRECTORS - APPOINTMENT OF PUBLIC OFFICER
Date: [date]
Resolved that [Your Full Name], ID Number [number], be and is hereby appointed as the Public Officer of the Company in terms of section 246 of the Companies Act 71 of 2008, with effect from [date].
Signed: [Director name + signature]
Frequently asked questions
Can the public officer be a non-resident?
No - the public officer must be a SA-resident natural person and ordinarily resident in the Republic.
What if I never appoint one?
CIPC can impose admin penalties. SARS treats the company as having no public officer, which means no one to issue tax assessments to - usually triggers a manual SARS audit or registration suspension.
How often must this be confirmed?
Once appointed, it stays in force until you file a CoR23.1 to change. No annual renewal.
Tools to help
Related guides
General guidance for South African company registration. Not legal or tax advice. CIPC fees and SARS rules change - figures verified 2026-05-03. Sources: CIPC, SARS, BizPortal.