SARS Public Officer Appointment in South Africa (Complete Guide)
Every company registered in South Africa has a legal obligation to appoint a public officer with the South African Revenue Service (SARS). This role is central to tax compliance, and understanding it properly helps your business avoid penalties, late filings, and administrative headaches.
This guide explains:
✔ What a public officer is
✔ Why appointment is important
✔ Who can be a public officer
✔ How to register or change a public officer
✔ Common mistakes to avoid
What Is a SARS Public Officer?
A public officer is a person officially appointed by a company to act as its primary tax representative with SARS. The public officer is responsible for:
- Communicating with SARS on behalf of the company
- Ensuring tax returns and tax issues are properly handled
- Filing company income tax and other tax returns
- Acting as the official contact for tax assessments and notifications
SARS sees the public officer as the person responsible for the company’s tax affairs.
Why Every Company Needs a Public Officer
Under South African tax law, every registered company must appoint a public officer. If a company does not do this:
✔ SARS may issue compliance notices
✔ Tax filings could be delayed
✔ The company could become non-compliant
Appointing a public officer ensures your company’s tax matters are handled correctly and that SARS has a reliable contact person.
Who Can Be a Public Officer?
Not just anyone can fill this role — the person must be:
- A natural person (an individual, not a company)
- Normally resident in South Africa
- Someone capable of handling tax responsibilities
- Ideally someone familiar with tax filings and compliance
Most companies choose either:
✔ A director of the company
✔ A qualified accountant or tax practitioner
✔ A trusted senior staff member familiar with SARS requirements
When and How to Appoint a Public Officer
A public officer should be appointed:
- At the time of company registration
- When you first register the company with SARS
- If the current public officer changes (e.g., resignation)
To appoint a public officer, companies must notify SARS using the appropriate tax registration and public officer documentation. This typically involves:
- Logging in to SARS eFiling (or visiting a SARS branch)
- Completing the public officer appointment form
- Providing the details of the appointed person
- Submitting supporting information when required
SARS uses this information to link the public officer with the company’s tax profile.
Changing a Public Officer
If your company needs to update or change its public officer (for example, if someone leaves the business or resigns from the role), this must be submitted to SARS as well.
A new public officer appointment should be submitted using the correct SARS process so that records remain accurate and tax communications are delivered to the right person.
Common Mistakes Companies Make
Here are the most frequent public officer mistakes companies make:
❌ Appointing someone without authority
Always choose someone who can actually handle tax responsibilities.
❌ Forgetting to lodge the change with SARS
If the officer changes and you don’t update SARS, notifications may go to the wrong person.
❌ Delaying appointments
A late appointment can delay company tax registrations and lead to compliance issues.
What the Public Officer Is Not
To be clear:
❌ The public officer is not automatically the company’s accountant
❌ The role doesn’t change your company’s directors or management duties
❌ It doesn’t make that person personally liable for all company tax debt — but they are the official contact
The public officer’s job is to manage communication and compliance — not necessarily to prepare all tax returns themselves (though many companies choose someone with tax expertise).
How Admin Boss Can Help
Handling tax compliance can be stressful, especially when you’re trying to grow your business.
Admin Boss can help with:
✔ Public officer appointments and changes
✔ SARS registrations and submissions
✔ Annual tax compliance support
✔ Ongoing company administrative compliance
Let us handle the admin while you focus on growing your business.
Quick Summary
- What: A public officer is your company’s official tax contact with SARS
- Who: Must be an individual (often a director or accountant)
- Why: Required for tax returns, compliance and official communications
- How: Appointed with SARS through eFiling or the correct forms
- When: At registration and when changes happen
