Why it matters, what’s involved, and how MMB Accounting keeps your business compliant

In today’s regulatory environment, South African businesses are expected to maintain accurate, up-to-date information with SARS at all times. Yet one of the most overlooked compliance obligations is the appointment and updating of the Registered Representative. Many business owners are unaware of its importance—until they suddenly cannot access eFiling, update banking details, respond to SARS queries, or finalise returns.

If you are a company director, shareholder, partner, or member of a close corporation, ask yourself:
When was the last time you checked whether your Registered Representative on SARS eFiling is still valid?If the answer isn’t “recently,” you may already be non-compliant.

At MMB Accounting, we handle this process daily for clients. In this article, we unpack why updating your Registered Representative is essential, what the role actually means, and how we ensure your SARS profile is accurate, compliant, and stress-free.

What is a Registered Representative?

SARS requires every legal entity—whether a private company, public company, non-profit, trust, or close corporation—to appoint a natural person as the official, legally recognised representative.

This representative is the individual authorised to:

• Access the entity’s SARS profile
• Act on behalf of the business in tax matters
• Update tax type information
• Communicate with SARS
• Submit supporting documents
• Manage disputes, verifications, requests, and compliance reviews

SARS does not deal with “the company” or “the CC” — they deal with the individual appointed to represent the entity.

If this person is outdated, inactive, has resigned, passed away, or has never been properly appointed, the business faces serious administrative barriers and delays.

Why Keeping the Registered Representative Updated Is Crucial

1. Without a valid representative, SARS may lock your profile

SARS regularly runs verification checks. If your registered representative’s details do not match CIPC records—or if the person cannot be verified—SARS may:

• Freeze your eFiling access
• Prohibit updates to banking details
• Prevent submission of tax returns
• Reject supporting documents
• Delay refunds
• Flag the entity for non-compliance

This can bring routine compliance processes to a complete halt.

2. Refunds and disputes become impossible to manage

SARS disputes, audits, and refund requests can only be handled by the individual officially recorded as the entity’s Registered Representative. If these details are outdated, SARS will not engage — even with the owner or the tax practitioner.

As your appointed tax practitioner, MMB Accounting handles all SARS queries and calls on your behalf, because clients seldom contact SARS directly. However, if the Registered Representative information — especially the email address and contact details — is not updated, we may never receive the correspondence or verification requests SARS sends. This leads to missed deadlines, unresolved disputes, and refunds that remain stuck in the system.

Businesses often discover this too late:
A verification letter arrives but no one can access it. A dispute deadline expires before anyone is aware of it. A refund is held back indefinitely because SARS cannot verify the representative.

Keeping your Registered Representative details updated ensures that both you and MMB Accounting receive SARS communications timeously, preventing costly delays, failures to respond, and missed timelines.

3. Banking detail updates require a verified representative

One of the most common reasons SARS rejects banking change requests is that the registered representative is not valid. When you need to:

• Update bank accounts
• Switch signatories
• Add a new transactional account
• Change business banking details

SARS will ONLY accept these changes from the authorised Registered Representative.

4. SARS now cross-checks CIPC data automatically

In recent years, SARS has strengthened its compliance controls. The details of your Registered Representative must match CIPC records exactly—including:

• Full names
• ID number
• Residential address
• Cell number
• Email address
• Role (director / member / trustee)

If there is a mismatch, the representative cannot be verified.

This is why it is essential to keep both SARS and CIPC updated—something MMB Accounting can assist with comprehensively.

How Do You Know If Your Registered Representative Is Up to Date?

Most business owners don’t.

Many assume that because they can log in to eFiling, their representative is correct. But this is not always the case.

Common signs that your Registered Representative may not be updated:

• You cannot access certain tax types
• You receive “Authorisation Required” errors
• Banking updates are repeatedly rejected
• SARS requests additional verification
• Your tax practitioner cannot access your profile
• The representative’s contact details are incorrect
• You have taken over the business from a previous owner
• A director/member has resigned, or passed away
• You formed the business years ago and never updated SARS

If any of these apply to you, your record may already be invalid.

What Is Involved in Updating the Registered Representative?

Updating the Registered Representative is a formal SARS process that requires specific supporting documents to verify both the entity and the appointed individual. The documents typically required include:

• Representative’s identification: A clear copy of a valid ID, driver’s licence, or passport.
• Proof of address: A document confirming the representative’s residential address (such as a municipal account or lease agreement) not older than 3 months.
• Letter of appointment: A signed letter of authority or power of attorney (POA) from the entity’s authorised representatives—such as a board resolution for companies—confirming your appointment as the representative (e.g., Public Officer).
• Entity’s founding documents: A copy of the company registration certificate (CoR14.3), memorandum of incorporation (MOI), trust deed, or partnership agreement, depending on the type of entity.
• A “selfie” with a note: A photo taken on the day of submission showing the newly appointed representative holding their ID and a handwritten note that reads, “Update my details”.

This is where MMB Accounting becomes invaluable—we assist in ensuring the correct documentation is prepared and submitted accurately, saving you time and preventing unnecessary delays or rejections.

How MMB Accounting Helps You Stay Up to Date

At MMB Accounting, we handle the entire Registered Representative process on your behalf—saving you time, stress, and costly mistakes.

We offer a complete service that includes:

• Reviewing your current SARS profile
• Identifying whether your representative is compliant
• Preparing all required documents
• Liaising with SARS directly
• Submitting the representative update
• Managing any additional verification requests
• Ensuring your CIPC records align with SARS
• Monitoring your compliance status going forward

Our goal is to ensure your tax affairs are always aligned, accurate, and legally compliant.

Why Work With MMB Accounting?

• We stay updated on all SARS compliance requirements
  SARS changes processes often—what worked last year may not work today.
• We ensure seamless interaction between SARS and CIPC
  Most representative update issues arise due to mismatched records.
• We prevent delays, errors, and rejections
  We know exactly what SARS requires and how to structure your submission.
• We save you time
  No hours spent on hold, no unnecessary visits, no repeat submissions.
• We keep your business compliant
  A correct representative is crucial for good tax standing, refunds, and future audits.

Are YOU Up to Date? Let MMB Accounting Handle It.

The Registered Representative may seem like a small administrative detail, but its impact on your business is significant. With increasing SARS compliance checks, outdated details are no longer an option.

If you’re not 100% sure your details are correct—or if you know they are not—now is the time to act.

MMB Accounting is ready to assist you from start to finish.
Stay compliant. Stay prepared. Stay protected.

Contact MMB Accounting today to update your Registered Representative and keep your SARS profile accurate and compliant.

Get in touch with us today:

• WhatsApp: +27 82 858 3919
• Call: +27 71 360 0018
• Email: mari@mmbaccounting.co.za

MMB Accounting — Compliance made simple.