On 26 August 2022, the South African Revenue Service (SARS) released the following undated letter.
UPDATING OF REGISTRATION OR LICENSING DETAILS OF EXISTING CUSTOMS CLIENTS ON RLA SYSTEM
It is a legislative requirement that all Customs and Excise registrants and licensees update their company or individual details, whichever the case may be, captured on the South African Revenue Service’s (SARS) Customs and Excise register. As you may be aware, SARS launched a new self-service automated system in 2020 to make it easier for stakeholders and intermediaries to register or license for Customs and Excise purposes. The Registration, Licensing and Accreditation (RLA) system has undergone various enhancements since its launch and SARS is now able to migrate all clients, previously registered or licensed on the manual process, to the RLA system. This will ensure that the Customs and Excise register is electronic and that these client types have access to a fully automated self-service facility.
In terms of Rules 59A.01A(c)(i) and 60.10(1)(a) of the Customs and Excise Act, all Customs and Excise registrants, or class of registrants, and any licensee or class of licensees, are therefore required to update or confirm current registration information by completing and submitting in accordance with Rules 59A.01A(b)(i) and 60.01A(b)(i) the electronic application, and to furnish any additional information required, if applicable.
To clarify the procedure to update registration and/or licence information and migrate to the new system, the steps are clarified hereunder:
1. Log in to SARS eFiling or visit a customs and excise office indicated on the SARS website as a branch which provides “branch front end” electronic capturing by an officer of information provided by the client on the internal SARS electronic system used for purposes of RLA. SARS recommends the use of eFiling as clients can avoid any queue waiting time.
2. Employees that perform customs registration or licensing-related activities must ensure that the appropriate eFiling user rights and RLA profiles are obtained from their organisation’s eFiling Administrator. This will enable the necessary access to the new RLA system on eFiling. Kindly refer to the RLA – RLA | South African Revenue Service (sars.gov.za) for more information on RLA in eFiling. All guides and presentations are available on the link provided above.
3. eFilers with an individual profile must change their profiles to “Organisation”.
4. Navigate to RLA on eFiling.
5. Ensure that your existing customs code is available for selection.
a. If you do not see your customs code for selection, follow the “Merge process”. More information about merging is available on the following link: https://www.sars.gov.za/about/sas-tax-and-customs-system/efiling-system/merging-tax-profiles/
b. Some existing customs clients may have more than one customs code displayed on the customs code selection screen. Clients are advised to select the code that is preferred and register all client types on RLA using this code.
c. If any customs codes are displayed that are not in use anymore, such codes must be cancelled by submitting a manual cancellation application at any customs and excise office indicated on the SARS website for that purpose.
6. On the RLA Dashboard, select “New Application” (being the process for updating information).
7. Navigate the client type wizard to “Licensing/Registration” and select the relevant client type in respect of which you are updating information.
8. Complete the required information and upload any required supporting documents.
9. Attach this letter as an “Additional Document” for SARS to identify that you are updating existing client information in order to migrate onto the RLA system.
10. Upon successful submission, you will receive a reference /case number.
11. Once the application is processed by SARS, an email or SMS notification will be sent to you.
12. Access RLA on eFiling or visit a customs and excise office which provides “branch front end” electronic capturing to view your outcome letter which will be available in the RLA inbox.
13. After approval of your first update of information a system profile will be created for you on RLA.
14. Once your RLA profile has been created, you can proceed to update all your existing registrations or licences for other client types on RLA without having to wait for each one to be finalised. (Repeat steps 1 to 12 above).
It is a legislative requirement that clients who have registered or licensed, or migrated through updating, on the new RLA system, must disclose any “customs and excise relationship” i.e. a business relationship which involves an activity regulated by the Act with another person that is a registered person or licensee in terms of the Act. This must be done under the Relationship Management Component on the RLA system. Please note that this disclosure process is only available if both clients are registered or licensed on, or migrated onto, the electronic system.
Failure to update registration or licensing information may have serious consequences, including the cancellation or suspension of a registration or licence. Rules 59A.01A(c)(ii), 59A(2)(b), 60.10(1)(b), and 60(2)(b) of the Act refer in this regard.
You are required to update your existing registration or licensing information as set out in this letter by 31 March 2023. For any queries relating to this request, please contact Norah Lethuka, Samuel Mosala, and Katlego Setlhalogile via email address RLARegistrations@sars.gov.za.