If you want to register as an individual taxpayer you must visit a SARS branch where you will be registered on the system. You must submit your proof of identity, proof of address, and proof of bank details.
Once you have registered for tax and given your tax number, you can register on eFiling and file income tax returns online when tax season starts. If you do not register for eFiling SARS will send you a form that you must complete and return to them.
SOLE TRADERS AND PARTNERSHIPS
If you are a sole trader or a partner in a partnership, this is all you have to do to register.
CLOSE CORPORATIONS AND COMPANIES
If you are starting out and need to register a company, you will have to contact the Company and Intellectual Property Commission (CIPC). You first need to register with the CIPC offices before you register with SARS for an Income Tax reference number. Once a taxpayer has registered with CIPC, SARS will automatically generate an Income Tax reference number. The taxpayer must then register on eFiling to continue the process electronically.