Wrongly merged eFiling profile? You can now ask for an unmerge on eFiling

This article will count 0.25 units (15 minutes) of unverifiable CPD. Remember to log these units under your membership profile.


Since 21 September 2026, taxpayers, registered representatives and registered tax practitioners can ask SARS on eFiling to reverse a profile that was merged in error. SARS announced the change on 2 October 2026 and published FAQs on 29 September 2026.

What an unmerge does

An unmerge reverses an incorrect merge of taxpayer or entity profiles and restores the records as they were before. It applies to individuals, companies, trusts and other entities.

SARS introduced the unmerge function in April 2024, but until now requests had to go through the SARS Contact Centre or a branch.

What stays the same

  • Tax reference numbers do not change, and no new registration is created.

  • Returns already submitted are not affected.

What may change

Some details may revert to what they were before the merge, including contact details, addresses, banking details, representative details, registration numbers and a Recorded Representative's eFiling access.

Recorded Representatives

  • If the same representative was on record during and after the merge, access stays the same.

  • If a different representative was recorded after the merge, the current representative loses eFiling access to the affected tax products and must reconfirm their capacity at a SARS branch.

What tax practitioners should do

  1. Review the affected client's details after an unmerge and confirm they are correct and current.

  2. Update individuals' details with a RAV01 request on eFiling. For companies and trusts, the Registered Representative uses the Registered Details Amendment (RLA) process.

  3. Reconfirm your Recorded Representative capacity at a branch if SARS requires it.

  4. Keep the SARS approval or rejection letter on the client file.

The step-by-step process is in SARS's Guide to Unmerge Entity Records. For help, call the SARS Contact Centre on 0800 00 7277.

Sources: SARS FAQs on unmerging eFiling profiles, SARS What's New

Previous
Previous

High Court holds new company liable for old company's R1.5 billion tax debt

Next
Next

SARS sets a R126 billion debt collection target