Does my company need a Public Officer?

Any company that commences a business or has an office within South Africa is required to appoint a Public Officer as legislated in the Tax Administration Act.

Why should I appoint a Public Officer

In order to fulfil a company's tax duties and accept the delivery of notices and all other forms of correspondence from the South African Revenue Service on behalf of the company, a company requires a Public Officer.  

Who can I appoint as my Public Officer? 

The Public Officer must meet the following criteria: 

• A natural person;
• A South African resident; and
• A person approved of by South African Revenue Service. 

When do I need to appoint a Public Officer and for how long does the position need to be filled? 

It is a requirement to appoint a Public Officer with one month of commencement of business operations in South Africa or if the company has an office in South Africa.

In order to allow the South African Revene Service to deliver notices or other correspondence to the Company, the Tax Administration Act requires that the position of Public Officer is filled at all times. It is required that a Public Officer is appointed until a company deregisters. 

If a company wishes to change the appointed Public Officer, they may do so at any time. The company would then be required to advise the South African Revenue Service of the change with a maximum of 21 days.

A company would be required to appoint an alternate Public Officer that the South African Revenue Service approves of, in the event that the South African Revenue Service is of the view that the appointed Public Officer is no longer suitable for the position.

What happens if I do not appoint a Public Officer?

A Company that has not appointed a Public Officer or in a case where the Public Officer has been changed and the South African Revenue Service has not been notified within the required time period, such a Company may be subject to an administrative non-compliance penalty . 

How can Public Officer South Africa help you 

As a Public Officer, we provide the following services to our clients: 

• Entitle your Company to register with South African Revenue Service for all applicable taxes;
• Sign-off your reviewed tax returns;
• Receive notices and other correspondence from South African Revenue Service and the Companies Intellectual Properties Commission for purposes of the Companies Act; and

How do we manage your risk?

At Public Officer South Africa, we provide companies with the highest quality specialised services while aiming to reduce the risk to your company.

In order for us to reduce your risks, we only accept Public Officer appointments from companies that have engaged with a reputable South African audit firms to assist them with their tax administration and compliance.

If we accept the appointment, we sign an engagement letter with your company which sets out the terms of our relationship.