SARS NOTICE: EFILING ENTITY MERGE

SARS has issued a notice with regards to an automatic process to combined multiple entity registration into unified profiles. This merge will align all tax and custom products under a single legal entity registration.

The process of this automatic merge is described in the SARS notice below:

Dear Trader

NOTICE: MANDATORY ENTITY REGISTRATION MERGE (UPDATE)

The South African Revenue Service (SARS) has implemented an automatic process to combine multiple entity registrations into unified profiles. This mandatory auto-merge aligns all tax and customs products—including Income Tax, VAT, PAYE, APT, MPRR, and Excise—under a single legal entity registration, eliminating the need for manual merging by taxpayers.

The auto-merge process was undertaken as follows:

1. Merge Implementation
– SARS will identify duplicate entity registrations (individuals, companies, or trusts).
– The proposed merge will be communicated to the business as well as the registered representative via eFiling or where no eFiling profile exists via email.

2. Objection Period (Now Closed)
– Taxpayers were given five working days from the date of notification to submit an objection if they disputed the proposed merge.
– The objection period has now passed, and unresolved merges will proceed automatically.

3. Post-Merge Confirmation
– Where no valid objection was received, the merge has been completed.
– A confirmation letter detailing the combined entity profile will be issued (where applicable).

Important Information
– “Entity” Definition: a legally distinct taxpayer (individual, company, or trust).
– Registration Impact:
– Multiple existing registrations (e.g., separate VAT or Customs licenses) will be combined under one entity.
– Representative Designation: the most recently appointed registered representative will become the primary contact.

Purpose & Benefits
– Reduces administrative complexity.
– Minimises compliance risks.
– Ensures data accuracy across SARS systems.

Support Resources:
– SARS Contact Centre: 0800 00 7277
– SARS Online Query System (SOQS): https://tools.sars.gov.za/soqs
– Your nearest SARS branch (Please make an online booking on the SARS website before visiting the branch).

Issued by
Registration, Licensing, and Accreditation
South African Revenue Service