Changes to Tax and Customs Registration

From May 12th 2014, SARS has changed the way that new taxpayers must register for tax and customs. The way that existing taxpayers can update their details has also changed. According to the SARS website, SARS will now have a ‘Single Registration” for a taxpayer across all taxes they pay and all legal entities that they are associated with. A taxpayer only needs to register once and then “add on” taxes once they become relevant: for example, adding VAT to the registration only once they become liable or eligible to account for it. Registration for other types of taxes, e.g. VAT, will presumably still require submission of all of the SARS documentary requirements in respect of such tax type.