Official source
Source domain: sars.gov.za
Collected on 27 June 2026
Always confirm details on the official source before acting.
What this means
This document is a guide from the South African Revenue Service (SARS) about the Entity Merge Functionality on the eFiling system. It explains that the feature consolidates an entity’s tax type registrations into a single profile, allows verification via supporting documents if needed, and specifies who can perform merges (taxpayers, registered representatives, and registered practitioners). It also notes that the Mineral and Petroleum Resource Royalty (MPRR) tax product is included in the merge functionality and that a verification case may be created if no exact match is found.
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Entity Merge Functionality on eFiling
This feature allows taxpayers, registered representatives, and registered tax practitioners to consolidate their entity's tax type registrations into a single profile on the eFiling platform. It enables a unified view of all tax records including Income Tax, VAT, Employment Tax, MPRR, and Customs and Excise. If the system cannot find an exact match, a verification case is created for SARS to review.
- Who it is for
- taxpayers, registered representatives, registered tax practitioners
- How to act on it
- Log in to eFiling, go to SARS Registered Details under the Home tab, and select Merge Entities to initiate the process
Show the line this came from
The Legal Entity Merge Functionality on eFiling is to ensure that one single view exists for an entity with all its associated tax types. (Tax Types include Income Tax, VAT, Employment Tax, MPRR, Customs and Excise).
Key Takeaways
- organization: South African Revenue Service (SARS)
- feature: Entity Merge Functionality on eFiling
- purpose: consolidate tax type registrations into one profile
- tax types included: Income Tax, VAT, Employment Tax, MPRR, Customs and Excise, MPRR
- eligibility to perform merge: taxpayers in their own capacity; Registered Representatives for certain entities; Registered Tax Practitioners with Income Tax in their profile
- process: can request, view, verify, or add tax type details
- verification: if no exact match, system creates a verification case for SARS staff
- case notification: case number visible on eFiling correspondence page
- verification workflow: may require supporting documents
- special note: MPRR now included in the merge functionality