SARS Expands Auto Merge Function

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SARS has enhanced its Auto Merge function on eFiling to improve the way tax records are consolidated. This process aims to ensure that individuals, companies, and trusts (including testamentary and inter vivos) have a single, accurate tax profile across all tax types—like Income Tax, VAT, Employment Tax, Customs, and Excise.

The latest update now includes "likely" and "possible" matches based on one or two matching identity fields, such as a name or registered entity name.

🛑 Who’s Excluded?

The auto merge will not apply to:

• Large Business and International (LBI) taxpayers

• Government entities, municipalities, welfare organisations, and clubs

• Foreign entities registered with a passport number

• Estate cases

📬 What to Expect

If SARS identifies a match, the taxpayer will receive an “Update to Your Tax Profile” letter. From the date of this letter, taxpayers have 21 days to object to the proposed merge if they do not agree with it.

📎 How to Object

Submit your objection and supporting documents through:

• eFiling (using the “Letters” or “Correspondence” options under SARS Registered Details)

• A SARS branch

• The SARS Online Query System (SOQS)

The objection must clearly explain why specific records should not be merged.

💻 Access and Permissions

Existing eFiling access will remain unchanged, except in cases where multiple registered representatives are linked to a company. SARS will automatically assign the most recent representative as the main contact, while others will retain return and payment access.

📘 For step-by-step instructions, consult the updated Guide to the Auto Merge Function on eFiling.