What Is a SARS Public Officer and Does My Company Need One?
Quick Answer
What Is a SARS Public Officer and Does My Company Need One?
A public officer is the natural person a company appoints as its official representative to SARS – answerable for the company’s tax affairs. Every company carrying on business must appoint one within one month of starting to trade. It is usually a director, and SARS holds that person accountable.
What this means in plain language
The public officer is SARS’s point of contact with the company: the person who signs returns, answers queries and is expected to ensure compliance. In small companies it is almost always the founding director.
The role carries real responsibility – SARS can hold a public officer personally liable for certain company tax defaults in cases of negligence or fraud. It is not a ceremonial title.
Who this applies to
- Every company that has started trading – appointment is compulsory
- Directors of new companies setting up eFiling
Step by step
- Choose the public officer – normally the most hands-on director, a South African resident.
- Update the company’s Registered Details on SARS eFiling (or at a SARS branch with an appointment).
- Submit the appointment with the public officer’s ID and contact details.
- Record the appointment in the company’s own records alongside the director register.
Common mistakes to avoid
- Never appointing one – the company is non-compliant from its second month of trading.
- Appointing a figurehead who knows nothing about the tax affairs – the role carries accountability.
- Forgetting to update SARS when the public officer resigns or emigrates.
A South African example
When a George guesthouse company registers, the two director spouses appoint the wife as public officer because she runs the books. When they later hire an accountant, she stays public officer – the accountant acts under her authority on eFiling.
Related questions
- What Must I Do After Registering a Company in South Africa?
- SARS Tax for Small Businesses: The Complete 2026 Guide
Always verify this information with official South African government sources. Rules, fees and thresholds change. Check SARS, CIPC, the Department of Employment and Labour or gov.za before you act.
Frequently Asked Questions
Who can be a public officer?
A natural person who is a South African resident – usually a director or senior officer of the company. A company cannot appoint another company or a non-resident as its public officer.
Is the public officer personally liable for company tax?
For routine compliance, no – the company owes its own tax. But SARS can hold a public officer personally liable where company tax defaults resulted from that person’s negligence or fraud.
How do I appoint a public officer with SARS?
Through the company’s Registered Details on SARS eFiling, or by appointment at a SARS branch, submitting the chosen person’s ID and contact details. Do it within one month of the company starting to trade.
Official sources
About BizAnswers: BizAnswers is a privately owned South African company – not a government department. Our guides are free to read and show you how to do things yourself through official channels. If you would rather have the paperwork handled for you, we assist individuals and businesses with filing their South African tax returns and staying compliant, which is a paid service, not a free government service. Contact us for help.
Last reviewed: September 2026 by the BizAnswers editorial team. How we write and check our guides.
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