The Tax Gatekeepers: Public Officers, Registered Representatives and Tax Practitioners
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When it comes to managing tax responsibilities in South Africa, three roles come into mind: the public officer, or registered representative, and the tax practitioner. Understanding who does what, and ensuring each role is correctly appointed and documented is critical for compliance. Mistakes here can lead to penalties, interest charges, and serious disruptions in dealing with South African Revenue Service (SARS).
Public Officers of Companies
A public officer is a person who is legally appointed to represent a company in all dealings with the SARS. This is a mandatory appointment for every company operating in South Africa, as required under the Tax Administration Act, 2011.
The public officer must be a senior official of the company, must reside in South Africa, and be approved by SARS. After appointment, this person becomes responsible for registering for the right taxes, submitting returns on time, keeping accurate records, and responding to SARS when needed. All actions taken by the public officer are legally binding on the company.
Whatever the Public Officer does (or doesn’t do) is seen as if the company itself did it. And if things go wrong, like missed filings, false information, or ignored notices, SARS can issue penalties or even hold the Public Officer personally liable, especially in cases of fraud or gross negligence. It’s a high-stakes role that demands attention, accuracy, and accountability.
Registered Representatives
A registered representative is the individual SARS recognises as the official liaison for a taxpayer entity. This role exists for all types of taxpayer entities, including individuals, trusts, estates, partnerships, and companies. For companies specifically, the registered representative is the public officer. These terms are essentially synonymous in the corporate context. The following persons would typically qualify for this position according to the SARS website:
Treasurer – If you are treasurer for the entity
Curator – If you have been appointed as the Curator for the taxpayer
Liquidator/ Executor/ Administrator (Estates)
Main Partner – If you are the Main Partner in a partnership
Main Trustee – If you are the Main Trustee of the trust
Public Officer – If you a Public Officer of the company
Main Member – If you are the Main Member of the Close Corporation
Parent/Guardian – If you are a Parent / Guardian of a child, or
Accounting Officer – If you are an Accounting Officer of the entity.
The registered representative is responsible for managing the taxpayer entity’s relationship with SARS. This includes accessing eFiling, submitting tax returns, and responding to SARS communications. SARS requires formal documentation and verification of this appointment.
Without a registered representative (or public officer), an entity may be blocked from managing its tax affairs for example registering for VAT and PAYE. Registered representatives have a crucial role in approving new tax types. They should also ensure that they remain tax compliant as non-compliance can create problems when for example, the entity wants to register for a new tax type.
Tax Practitioners
A tax practitioner is an external professional registered and authorised to provide tax-related services and advice. Their role includes preparing and filing tax returns, offering strategic tax guidance, and interacting with SARS on behalf of their clients.
A tax practitioner cannot act as a registered representative or public officer. SARS requires the representative to be someone directly linked to the organisation, usually a director, company secretary, or other internal role, and not an external service provider. The tax practitioner supports and advises the registered representative or public officer but does not replace them.
Skills & Traits that Matter
While legislation outlines the eligibility for appointment, the most effective public officers and registered representatives bring more than just the minimum:
A strong understanding of South African tax law
The ability to communicate clearly and respond promptly
Attention to administrative detail
Integrity and accountability.
SARS holds the entity accountable for the actions (or inaction) of its public officer or registered representative, making these skills essential. If your public officer or registered representative misses a deadline, files incorrect information, or ignores a SARS notice, the fallout is swift and expensive. SARS can issue penalties, disallow deductions, and even raise estimated assessments. Compliance depends on the reliability and responsiveness of the appointed individual.
How to Advise Clients
As an accountant or advisor, it is your responsibility to ensure your client companies are protected by appointing capable, eligible representatives. A well-informed registered representative can help prevent costly audits, resolve issues faster, and demonstrate to SARS that the company takes its tax responsibilities seriously. For practitioners, advising on these appointments is an opportunity to increase client trust and offer additional value.
In Conclusion
Every company in South Africa must have a public officer, who also serves as the registered representative for that entity. This person must be internal to the company and approved by SARS. While tax practitioners play a vital supporting role, they cannot fill these positions unless formally employed or appointed within the entity. What you should do next:
Review your clients’ SARS profiles to ensure they have valid Registered Representatives
Confirm Public Officer appointments are compliant with the Tax Administration Act
Educate your clients about these distinctions and their responsibilities.
