eFiling registration process

To enjoy all the quick, easy and free benefits that SARS eFiling has to offer, simply complete the seamless registration process and become part of the eFiling community.

Once you have registered, please allow 48 hours for activation of your account to be finalised and all electronic forms to be available to you for completion and submission.

If however your return is due within those 48 hours, please submit at a SARS branch to avoid your return reaching SARS after the deadline as this could lead to penalties and interest being charged.

These six steps will help you with the registration process.

Step 1: Read and accept the Terms and Conditions.

Step 2: Create your user ID which will be used every time you logon to SARS eFiling. To protect your account, we will add four characters to this ID. You must also create your own password.

Step 3: Here we will need your personal information which will only be used for authentication purposes.

Step 4: If you represent an organisation, please provide us with your organisation's details. If you are a full-time/part-time employee, please enter the details of your employer.

Step 5: Now you will be able to select the tax types which are relevant to you and for which you need to register. To do this, please have your tax reference numbers handy.

Step 6: Welcome to SARS eFiling! You can now print a summary of your registration details for your records.

Terms and Conditions
This site is used under the Terms and Conditions specified below.

SARS EFILING TERMS & CONDITIONS

THE USE OF THIS WEB SITE IS REGULATED BY THE RULES FOR ELECTRONIC COMMUNICATION PRESCRIBED UNDER SECTION 255(1) OF THE TAX ADMINISTRATION ACT, 2011 (ACT NO. 28 OF 2011) (the "Rules").

THE RULES WERE ISSUED IN PUBLIC NOTICE GN 644 IN GG 37940 OF THE 25TH OF AUGUST 2014, available here

THE RULES AS WELL AS THE TERMS AND CONDITIONS HEREUNDER ARE BINDING AND ENFORCEABLE AGAINST ALL PERSONS THAT ACCESS THIS WEB SITE OR ANY PART THEREOF. IF YOU DO NOT AGREE TO THE RULES OR THESE TERMS AND CONDITIONS, YOU MUST LEAVE THIS WEB SITE NOW, AS FURTHER USE SHALL AUTOMATICALLY BIND YOU.

1. Definitions and interpretation

1.1. In these terms and conditions, unless the content indicates otherwise, a term which is assigned a meaning in the Rules, has the meaning so assigned, and the following terms have the following meaning -

  1. "access code" has the meaning assigned in the Rules;
  2. "Electronic Communications and Transactions Act" means the Electronic Communications and Transactions Act, 2002 (Act No. 25 of 2002);
  3. "eFiler" means a registered user of the eFiling service;
  4. "eFiling service" means the SARS electronic filing service available through the SARS eFiling web site;
  5. "electronic filing page" has the meaning assigned in the Rules;
  6. "electronic filing transaction" has the meaning assigned in the Rules;
  7. "home page" has the meaning assigned in the Electronic Communications and Transactions Act;
  8. "information system" has the meaning assigned in the Rules;
  9. "registered user" has the meaning assigned in the Rules;
  10. "Rules" means the rules for electronic communication prescribed under section 255(1) of the Tax Administration Act;
  11. "SARS" means the South African Revenue Service;
  12. "SARS eFiling web site" means the SARS web site located here
  13. "SARS electronic filing service" has the meaning assigned in the Rules;
  14. "SARS web site" has the meaning assigned in the Rules;
  15. "tax Act" has the meaning assigned in the Tax Administration Act;
  16. "Tax Administration Act" means the Tax Administration Act, 2011 (Act 28 of 2011);
  17. "taxpayer" has the meaning assigned in the Tax Administration Act;
  18. "Terms and Conditions" means these terms and conditions;
  19. "User" means any person who enters or uses the SARS eFiling web site, including an eFiler, notwithstanding the fact that such a person only visited the home page of the SARS eFiling web site; and
  20. "user ID" has the meaning assigned in the Rules;

1.2. An expression which denotes -

  1. any gender includes the other genders;
  2. a person includes a natural or juristic person; and
  3. the singular includes the plural and vice versa.

2. GENERAL

  1. The SARS eFiling web site provides Users with access to and use of information about the eFiling service and eFilers with access to the eFiling service. The eFiling service provides eFilers with the ability to access, conclude, deliver, receive, and read electronic filing transactions.
  2. When the eFiler submits a return, as defined in the Tax Administration Act, in the form of an electronic filing transaction to the eFiling service, the eFiling service forwards the return to the relevant tax system and, within a reasonable time, by return electronic filing transaction, confirms to the eFiler, on their electronic filing page, whether such return has been accepted and processed by SARS.
  3. In case of a payment to SARS through the eFiling service, provided that the eFiler has complied with all the prescribed procedures for making such payment, the eFiling service shall store an electronic filing transaction, containing a record of such payment on the electronic filing page of the eFiler. To enable this functionality, SARS co-operates with various banks ("SARS' banking partners"), who on instruction from the eFiler concludes the payment. The electronic filing transaction is merely a record of such payment. The arrangement for payment to SARS is between the eFiler and the SARS' banking partners. Although SARS' banking partners take reasonable steps to secure payment information and use payment systems that are sufficiently secure with reference to accepted technological standards, SARS shall not be liable for any claims, losses, or damages suffered by the eFiler in respect of such arrangement.

3. INTELLECTUAL PROPERTY RIGHTS

All intellectual property rights in an to the SARS eFiling web site and all technology, material and content made available on and through the site (including that of the eFiling service) is owned by SARS or a third party, and is therefore protected by both South African and international intellectual property right laws. In this regard, the User undertakes -

  1. not to do anything that may infringe any person's intellectual property rights, including but not limited to -
    1. reverse engineering, decompiling, dissembling or otherwise attempting to discover the source codes of any technology (including the eFiling service); and
    2. unauthorised copying, reproduction, retransmission, distribution, dissemination, sale, publication, or other circulation or exploitation of such technology, material and content; and
  2. to comply with all laws applicable to any intellectual property rights (including without limitation trade secrets, copyright, trademarks, registered designs, patents and domain name usage); and
  3. not to use the trade name "SARS" as an element of a domain name or sub domain name, notwithstanding the fact that its use or registration may be allowed in terms of trademark or constitutional law. Upon request to do so, a User shall immediately cease to use such domain name and transfer it to SARS at the cost of the User.

4. ALLOWED USE AND LICENSE

  1. SARS hereby grants the User the right to view, download, and print the material and content made available on and through the SARS eFiling web site in accordance with the Rules and these Terms and Conditions for the purposes of accessing and, upon registration, using the eFiling service. Such material and content may however only used for personal, educational, or non-commercial purposes. No further reproduction or any form of distribution of the material and content is allowed.
  2. SARS hereby grants the eFiler the right to use the eFiling service to generate, deliver, and store electronic filing transactions in accordance with the Rules and these Terms and Conditions. No further use is allowed.
  3. The SARS eFiling web site and the technology, material, and content made available on and through it (including that of the eFiling service) shall not be used or exploited by Users for any commercial and non-private purposes without the prior written consent of SARS.
  4. The caching of the material and content on the SARS eFiling web site shall only be allowed if -
    1. the purpose of the caching is to make the onward transmission of the material and content from the SARS eFiling web site more efficient;
    2. the cached material and content is not modified in any manner whatsoever;
    3. the cached material and content is updated at least every 12 (twelve) hours; and
    4. the cached material and content is removed or updated when so required by SARS.
  5. If any User uses the SARS eFiling web site or the technology, material, or content made available on and through it (including that of the eFiling service), in breach of the provisions detailed herein, SARS reserves the right to take whatever action it deems necessary to protect the proprietary and other interests in and to such web site, technology, material, and content.
  6. Hyperlinks to -
    1. the SARS eFiling web site from any other source shall be directed only at the home page of the SARS eFiling web site.
    2. third party sites, contained on the SARS eFiling web site or within some of the material or content made available by and through the site, are not controlled by SARS and such links do not imply any endorsement of, agreement with, or support for the site or its content.
  7. SARS shall not be liable, in any manner whatsoever, for any damage, loss, or liability that results from the use of a hyperlink -
    1. not directed at the home page of the SARS eFiling web site; or
    2. to a third party web sites made available by and through the SARS eFiling web site.
  8. Users may quote from small and reasonable amounts of the material and content made available on and through the SARS eFiling web site only if such material and content is correctly quoted, placed in inverted commas, and attributed to SARS.
  9. Without the prior written consent of SARS, no person may -
    1. frame the SARS eFiling web site.
    2. apart from the use of bona fide search engine operators and the search facility provided on the SARS eFiling web site, use or attempt to use any technology or applications (including web crawlers or web spiders) to search or copy the SARS eFiling web site or material or content made available on or through it.

5. ADDITIONAL CONDITIONS OF USE FOR THE SARS EFILING SERVICE

  1. On acceptance of an eFiler's application to register for the eFiling service, SARS shall supply the eFiler with a user ID and initial access code. Unless otherwise specified by SARS, when the eFiling service is accessed for the first time, the eFiler must change this access code to a unique access code of choice.
  2. For the purpose of giving effect to rule 6 and 8(1), the eFiler undertakes to -
    1. ensure that the user ID and access code are at all times kept secure and confidential;
    2. without delay, report any compromise or unauthorised disclosure of a user ID or access code to SARS' call centre and to provide SARS with written confirmation thereof within 24 (twenty-four) hours of such notification; and
    3. as soon as practicable when required by SARS, change their access code.
  3. In accordance with rule 5(5), the eFiler assumes sole responsibility for the accuracy and correctness of all electronic filing transactions submitted to the eFiling service by way of the eFiler's user ID and access code.
  4. If the eFiler is a registered tax practitioner or a person referred to in section 240(2)(d) of the Tax Administration Act, the eFiler must obtain a written mandate from the taxpayer, which mandate must be provided to SARS and at a minimum -
    1. detail the authority granted to the eFiler by the taxpayer; and
    2. contain an acknowledgement by the taxpayer that any and all liabilities under a tax Act remains with the taxpayer.
  5. The eFiler referred to in clause 5.4 above, undertakes to -
    1. submit information to SARS that is a true and correct reflection of the information provided by the taxpayer to the eFiler; and
    2. should the mandate referred to in clause 5.4 change, provide the new mandate to SARS within 3 (three) months of such new mandate taking effect.

6. SERVICES, SOFTWARE AND EQUIPMENT

  1. In consideration of Rule 4, SARS may upon reasonable notice -
    1. discontinue a feature or change a feature, material or content available on and through the SARS eFiling web site (including those of the eFiling service); or
    2. change the technology (including software and hardware) required to access and use the SARS eFiling web site or eFiling service.
  2. Notwithstanding the foregoing, it is the responsibility of the User to acquire and maintain, at their own expense, the technology (including computer hardware, systems, information security, software, telecommunications lines and accounts) to, as applicable, -
    1. access the SARS eFiling web site or the eFiling service;
    2. download material and content from the SARS eFiling web site;
    3. download technology, material or content from the eFiling service; or
    4. upload electronic filing transactions to the eFiling service.

7. RETENTION OF TRANSACTION INFORMATION

SARS shall retain electronic filing transactions for on-line inquiries for a period of 12 (twelve) months after termination of this agreement and for an additional 5 (five) years from the date on which a transaction was performed in an off-line environment.

8. UNAVAILABILITY OF SARS EFILING WEB SITE OR SERVICES

Notwithstanding the undertaking of SARS to provide an effective, secure, and reliable eFiling service, such service or the SARS eFiling web site may become unavailable from time-to-time. The unavailability of the eFiling service or the SARS eFiling web site does not exempt an eFiler from their liability under a tax Act and such eFiler must, during the period of unavailability limit their potential risk (including the risk of incurring penalties and interest) by making use of alternative methods to meet their tax commitments.

9. PRIVACY

  1. "Taxpayer information" is defined and protected by Chapter 6 of the Tax Administration Act and all such information collected, collated, or store as a result of the use of the SARS eFiling web site shall only be used in accordance with Chapter 6.
  2. Other than set out above, SARS shall only collect, store and use information about Users for the purposes of service enhancement such as -
    1. communicating requested information to Users;
    2. providing Users with access to restricted pages on the web site; or
    3. to compile non-personal statistical information about the browsing habits, click-patterns, and access to the SARS eFiling web site, its material and content, which is collected either electronically by using cookies or is provided voluntarily by the User. Users may determine cookie use independently through their browser settings.
  3. Any User who obtains information regarding another person or information that they reasonably believe is not intended for them, must, in accordance with rule 8(2) -
    1. contact the SARS call centre immediately to disclose this fact and the circumstances under which the information was obtained;
    2. follow any processes that SARS prescribes to remove or destroy the information; and
    3. not disclose the information to any other person in any manner whatsoever, or retain the information in any form.

10. SECURITY

  1. In accordance with rule 8(1), SARS reserves the right to take whatever action it deems necessary, including without limitation, criminal prosecution and the right to claim damages, to preserve the security of its data and the security and reliable operation of its information systems. Full details of the SARS eFiling web site's security features are available here
  2. In addition to criminal prosecution, any person who is responsible for a security failure or breach, shall be liable for all resulting liability, loss, or damages suffered or incurred by SARS or any third party. The User hereby indemnifies and holds SARS harmless against all claims, losses, and damages arising from a failure or breach caused, whether intentionally or negligently, by the User.

11. DISCLAIMER AND LIMITATION OF LIABILITY

  1. Although SARS shall take all reasonable steps to ensure availability, quality, and accuracy; the SARS eFiling website, its technology, and the material, content, and services available on and through it, are supplied without warranties or guarantees, including that it shall in all cases be true, correct, or free from any errors, or that it shall be available at all times.
  2. To the extent permitted by law, SARS (including its employees, suppliers, service providers, and agents) shall not be liable for any damages, loss, or liability resulting from the use of, or inability to use the SARS eFiling web site or the technology, material and content made available on and through it (including that of the eFiling service).
  3. The SARS eFiling web site and the technology, material, and content available on and through it (including the eFiling service) is supplied on an “as is” basis, and has not been compiled to meet individual requirements. It is the responsibility of the User, prior to utilising the eFiling services, to satisfy themselves that such technology, material, and content meets their individual requirements and is compatible with the their own technology.
  4. Information, ideas, and opinions expressed on and through the SARS eFiling web site do not constitute professional advice, or, in all cases, the official opinion of SARS. Users are encouraged to obtain their own professional advice before taking any course of action related to such information, ideas, or opinions.

12. REMOVAL AND CORRECTION OF CONTENT

Users are encouraged to report untrue, inaccurate, defamatory, illegal, infringing, or harmful content available on and through the SARS eFiling web site to SARS and SARS undertakes to correct or remove such content or any part thereof where SARS determines it to be inappropriate.



13. INTERCEPTION OF COMMUNICATIONS

The User acknowledges that SARS or a third party network operator may, under the circumstances prescribed in the Regulation of Interception of Communications Act, 2002 (Act No. 70 of 2002), be required to intercept communications or to provide archived or real-time communication-related information about such communications.

14. ENTIRE AGREEMENT AND SEVERABILITY

  1. These Terms and Conditions are displayed on the SARS eFiling web site together with their effective date. If required, SARS may upon reasonable notice, change them and Users shall be bound by the Terms and Conditions in effect at the time that such User last accessed the SARS eFiling web site.
  2. Where a written mandate as described in clauses 5.4 and 5.5.2 is issued on or before the date of any changes to clauses 5.4 and 5.5, such changes shall only take effect in respect of that mandate 3 (three) months after the date on which such mandate is issued.
  3. The Rules, these Terms and Conditions, and the notices, hyperlinked in these Terms and Conditions, constitute the entire agreement between SARS and the User and supersedes all prior or implied agreements, whether oral or in writing, relating to the subject matter hereof. The fact that some or all of the hyperlinks may be non-operational shall not play a role in determining the validity of, or affect the interpretation of the agreement.
  4. This agreement is concluded in Pretoria (Republic of South Africa) and, in the event of any judicial proceedings, the User consents to the jurisdiction of a competent Court in this area.
  5. No representation, warranty, change, waiver, discharge, promise, or the like that is not recorded herein shall be valid unless reduced to writing and signed by an authorised representative of both parties.
  6. Any indulgence that SARS may grant, shall not constitute a waiver of any of SARS' rights, and SARS shall not thereby be precluded from exercising any rights which may have arisen in the past or which might arise in the future.
  7. Any provision or clause of these Terms and Conditions which is or becomes invalid, illegal, or unenforceable for any reason whatsoever shall, to the extent that such provision or clause is invalid, unlawful, or unenforceable, be treated as pro non scripto, and the remaining provisions and clauses shall remain of full force and effect.

15. APPLICABLE LAW

The SARS web site is hosted, controlled, and operated from the Republic of South Africa. These Terms and Conditions, including all transactions concluded on the SARS eFiling web site, and all matters arising therefrom or in connection therewith are governed by and interpreted in accordance with the laws of the Republic of South Africa, including the Rules.

16. LEGAL COSTS

SARS shall not be liable for any costs incurred by Users in obtaining professional advice relating to the Rules or these Terms and Conditions.

17. SARS DISCLOSURES

The following information is disclosed by SARS in the interests of facilitating and enhancing the User's access to and use of the information available on the SARS eFiling web site and the eFiler's access to and use of the eFiling services:

  1. The full name and legal status of the web site owner: South African Revenue Service (SARS), an organ of state for the Republic of South Africa, established in terms of the South African Revenue Service Act, 1997 (Act No. 34 of 1997).
  2. Street address: 299 Bronkhorst Street , Nieuw Muckleneuk, 0181, South Africa.
  3. Postal address: Private Bag X923, Pretoria 0001.
  4. Physical address for the receipt of legal service of documents: 299 Bronkhorst Street, Nieuw Muckleneuk, 0181, South Africa.
  5. Main business: The provision of the eFiling service.
  6. The address of the SARS eFiling web site is: www.sarsefiling.co.za.
  7. SARS' manual published in terms of section 14 of the Promotion of Access to Information Act, 2000 (Act No. 2 of 2000) may be downloaded from www.sars.gov.za.
  8. Management: AGM: Business Systems (eFiling Business Owner) Tel: (012) 422 4000. Users may lodge complaints concerning the SARS eFiling web site by calling the SARS Contact Centre on 0800 00 7277.

© 2017 All rights not expressly allowed are reserved

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