Rare scenarios for Income Tax Number

Please take note of the following rare scenarios:

  • An individual can have an income tax number from birth if he / she becomes liable to submit an income tax return or becomes liable for any normal tax. For example, a child born into a wealthy family may be registered for income tax if his / her parents open a trust fund for him / her.
  • In the case of a late estate (upon death of tax payer), the old tax number cannot be used after death of a taxpayer. The executor has to apply to SARS for the new income tax number.
  • In the case of voluntary or mandatory sequestration, the tax payer must apply for a new income tax number from the date of sequestration.

The registration for the second income tax number can only be done at the SARS branch.

The following documents are required to apply:

  • Original ID book and certified copy
  • Proof of address – not older than 3 months
  • Bank statement – not older than 3 months
  • Power of attorney (representative)
  • ID document (representative)

Proof of income in certain cases – even if sequestrated or upon death

Ask us at PATC for assistance.