I, : ______________________________________________________________
I.D. NUMBER : _______________________________________________________
YEAR-END : ________________________________________________________
(name and identity number) the undersigned, wish/ to mandate MBS Accounting Services (Pty) Ltd ck
To register and submit tax returns and related documents for the taxes indicated below to SARS through the medium of
the SARS eFiling service on my/our behalf, subject to the terms and conditions as set out hereunder.
|Type of tax:||INCOME TAX||PROVISIONAL TAX||VAT||PAYE/ UIF/SDL|
|eFiling functions required||YES / NO||YES / NO||YES / NO||YES / NO|
|Reference No: Individual|||||||||
Please provide Banking Details below:
NAME OF BANK : ____________________________________________________________
BRANCH NAME : ____________________________________________________________
BRANCH CODE : ____________________________________________________________
ACCOUNT NUMBER : _________________________________________________________
TYPE OF ACCOUNT : _________________________________________________________
The headings of the clauses in this Mandate are for reference purposes only and shall not be used in the
interpretation of nor modify or amplify the terms of this Mandate or any of its clauses. Unless a contrary
intention clearly appears the following terms shall have the following meanings assigned to them:
1.1 “eFiler” means MBS Accounting Services CC and its authorised personnel:
1.2 “eFiling service” means the electronic interchange of tax documents and payments through the
SARS eFiling website;
1.3 “Mandate” means this written Mandate;
1.4 “SARS” means the South African Revenue Service;
1.5 “SARS eFiling Terms and Conditions” means the terms and conditions found on the SARS eFiling
website on the date of signature of this Mandate by the Taxpayer;
1.6 “SARS eFiling website” means the website that may be accessed at http://www.sarsefiling.co.za; and
1.7 “Taxpayer” means………………………………………………………………………….. [name]
- AGENT The Taxpayer hereby appoints the eFiler as its duly authorized agent to compile, complete and submit the
Taxpayer’s tax returns to SARS for and on behalf of the Taxpayer. Without in any way limiting the generality of
the foregoing, the Taxpayer hereby instructs the eFiler:
2.1 to register on the eFiling service for and on behalf of the Taxpayer;
2.2 to use the eFiling service for and on behalf of the Taxpayer;
2.3 to compile, complete and submit the Taxpayer’s tax returns to SARS through the eFiling service,
using only such information as has been received by the eFiler from the Taxpayer; and
2.4 to submit information to SARS through the eFiling service only once the Taxpayer has confirmed to
the eFiler in writing that the information to be submitted is a true and correct reflection of the
information provided by the Taxpayer to the eFiler.
- TAXPAYER’S OBLIGATIONS
3.1 The Taxpayer acknowledges and agrees that, notwithstanding the appointment of the eFiler as its
agent, the Taxpayer remains liable to SARS for the due and timeous fulfilment of all the Taxpayer’s
obligations towards SARS.
3.2 The Taxpayer warrants that all information provided by the Taxpayer to the eFiler to compile,
complete and submit the Taxpayer’s various tax returns to SARS for and on behalf of the Taxpayer,
shall be true and correct.
3.3 The Taxpayer shall, promptly upon request by the eFiler and taking due and proper account of any
deadlines for submission to SARS, review the information proposed to be submitted by the eFiler to
SARS and deliver to the eFiler in writing either –
3.3.1 confirmation that the information to be submitted is a true and correct reflection of the
information provided by the Taxpayer to the eFiler; or
3.3.2 notification of any amendments to be made to the proposed submission provided that in
these circumstances, the provisions of this and clause 3.3 shall again apply until the
provisions of clause 3.3.1 have been met.
As consideration for the performance by the eFiler of this Mandate, the Taxpayer shall pay the eFiler such
remuneration as is agreed upon between the eFiler and the Taxpayer.
The Taxpayer hereby indemnifies and holds the eFiler and his/her officers, directors, staff and representatives
harmless from any and all losses or damage of whatsoever nature, without limitation, arising directly or
indirectly out of or in connection with any claim, demand or other proceeding arising from or consequential to:
5.1 the Taxpayer’s failure to duly perform and fulfil its obligations towards SARS;
5.2 the provision by the Taxpayer of false, incorrect or inaccurate information to the eFiler;
5.3 the Taxpayer’s breach of or failure to perform any of its duties or obligations in terms of this Mandate;
5.4 the Taxpayer’s breach of any warranty given in terms of this Mandate.
- MINIMUM CONDITIONS AND TERMINATION OF MANDATE
6.1 The minimum conditions for a Mandate in terms of the SARS eFiling Terms and Conditions are
reflected in this Mandate.
6.2 SARS reserves the right to change the SARS eFiling Terms and Conditions at any time without prior
6.2.1 Any change to the SARS eFiling Terms and Conditions shall take effect 3 (three) months
after the date that such changes are effected on the SARS eFiling website;
6.2.2 the eFiler undertakes to disclose to the Taxpayer any change to the minimum conditions for
a Mandate as prescribed by SARS within 3 (three) months from the date on which any such
changes are effected on SARS’ eFiling website; and
6.2.3 such changes will be reflected in a Mandate between the Taxpayer and the eFiler within 3
(three) months after the date on which they are effected on SARS’ e-filing website.
6.3 In the event that the Taxpayer and the eFiler are unwilling or unable to agree to the terms of a
Mandate between them incorporating the minimum conditions for a Mandate in terms of the SARS
eFiling Terms and Conditions as changed by SARS, the Taxpayer and the eFiler hereby agree that,
notwithstanding anything seemingly to the contrary contained in this Mandate, this Mandate shall
lapse with effect from the close of business on the business day immediately prior to the end of the 3
(three) month period referred to in clause 6.1.2 and neither of them shall have any claim or action
against the other a result of such lapsing.
6.4 The expiration or termination of this Mandate shall not affect any provisions of this Mandate that of
necessity must continue to have effect after such expiration or termination, notwithstanding that the
clauses themselves do not expressly provide for this.
7. DOMICILIUM CITANDI ET EXECUTANDI
The parties choose as their domicilia citandi et executandi for all purposes under this Mandate, the following