What must an NPC do with SARS after registration? #
A Non-Profit Company (NPC) registered with the Companies and Intellectual Property Commission (CIPC) is automatically registered for income tax. Current South African Revenue Service (SARS) guidance states that the income-tax reference number appears on the CoR 14.3 registration certificate.
Automatic income-tax registration does not mean that the NPC is tax exempt.
What is a Registered Representative? #
A Registered Representative is the natural person authorised and recorded to act for the legal entity in its dealings with SARS. For a company, this person commonly acts in the capacity of Public Officer.
The live portal and current SARS tax-exempt-institution guidance require the NPC to appoint and register its Registered Representative within 21 business days.
What may SARS require? #
Current SARS guidance lists documents such as:
- the CoR 14.1 Notice of Incorporation;
- CoR 14.3 registration certificate;
- the NPC’s Memorandum of Incorporation;
- a board resolution appointing the Registered Representative;
- a certified identity document;
- a letter of appointment;
- proof of the NPC’s physical address;
- proof of the representative’s residential address; and
- bank confirmation if bank details are supplied.
Use the current SARS instructions for the exact route and documents.
What happens after representation is active? #
The authorised person can manage the NPC’s registered details and tax obligations through SARS eFiling or other supported channels. The NPC must still submit the applicable returns, even if it later receives tax-exempt approval.
If you need help, use Start My Company Support for the administrative next step or consult a registered South African tax practitioner.
Related articles #
Last checked against SARS: 31 August 2026
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