SARS After CIPC: Registered Representative + eFiling Setup (2026)

The thing nobody warned you about

BizPortal claims to register your company with SARS in the same flow. That is true for the income-tax number. It is not true for everything else. After your CoR14.3 lands in your inbox, your Pty does not magically appear on your personal eFiling. You have to claim it as the registered representative, and that step is where most first-time founders get stuck for weeks.

Reddit thread after thread on r/PersonalFinanceZA: "I registered a PTY thinking it'd be fairly easy, it's the exact opposite!" The single most-quoted friction is exactly this - not the CIPC step, but the SARS step nobody documents.

Step 1: Become the registered representative

The registered representative is the natural person SARS holds liable for the company's tax affairs. Until you appoint yourself, SARS has no human to send OTPs to, no human to query, and you cannot file anything in the company's name.

1. Log in to SARS eFiling with your personal profile.
2. Go to: Organisations -> SARS Registered Details -> Activate Registered Representative.
3. Upload: certified ID copy, proof of address (under 3 months), CIPC certificate (CoR14.3), CIPC notice of incorporation (CoR15.1A or B), and a board resolution appointing you (template at the bottom of this page).
4. Submit. SARS reviews within 21 working days. They may request more docs.
5. Once approved, your Pty appears under "Organisations" on your eFiling.

If SARS rejects you (often: address mismatch, expired ID, missing board resolution), you fix and resubmit. There is no auto-appeal - just resubmit cleanly.

Step 2: Add the company as a tax type to your eFiling profile

Once you are the registered representative, link the company to your eFiling so you can file from one login.

1. On your eFiling: Organisations -> Register New -> Income Tax (Companies).
2. Enter the company tax reference number from your CIPC welcome SMS / CoR14.3.
3. SARS verifies and adds it to your profile.

Step 3: Public officer (the legal one, not the SARS-rep one)

Confusing terminology alert: the "public officer" is the Companies Act role (mandatory under section 246 within 30 days of registration). Often the same person as the SARS registered representative, but legally separate.

File the public officer appointment with CIPC via Form CoR23.1 / CoR23 or via eServices. Most one-person Ptys appoint themselves. SARS sometimes asks for a copy.

Step 4: VAT, PAYE, UIF, SDL - only if applicable

These are separate registrations. Do them only when triggered:

• VAT: mandatory if your turnover crosses R1m in any 12-month period; voluntary above R50k. File via eFiling Organisations -> Register New -> VAT. Allow 21-30 days; SARS verifies the business is real.
• PAYE: mandatory the moment you employ anyone (including yourself if drawing a salary).
• UIF: mandatory alongside PAYE for any employee earning under R17,712/month.
• SDL: mandatory if your annual payroll exceeds R500,000.
• COIDA / Workmen's Comp: separate from SARS, filed at Department of Employment and Labour.

Step 5: First ITR14 (your company tax return)

Even a R0-turnover dormant Pty must file an ITR14 every year. Filed via eFiling. Due 12 months after financial year-end (most Ptys default to a Feb year-end, so ITR14 is due by end of February the next year).

If you have no income or expenses, there's still a return to submit. Skipping it triggers SARS admin penalties that grow forever and are extremely hard to clear.

Board resolution template (you can copy this)

[Company Name] (Pty) Ltd | Reg No: [number]

RESOLUTION OF THE BOARD OF DIRECTORS

Date: [date]

Resolved that [Your Name], ID [number], be appointed as the Registered Representative of the Company in terms of section 246 of the Companies Act 71 of 2008 and as the representative taxpayer of the Company in terms of the Tax Administration Act 28 of 2011.

Signed: [Director name + signature].

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