What is a merger? – Import and export licenses

When trying to use the various features of electronic tax filing, such as applying for a customs code or trying to obtain an Advance Payment Notification Number (APN), encountering a consolidation error can be a frustrating obstacle. But what exactly is a consolidation error? And how can you deal with it effectively? Let’s delve into the complexities of consolidation errors and explore the steps to resolve them.

What is a merge error?

According to the South African Revenue Service (SARS), consolidation errors can arise from incorrect or mismatched information in one or more of a taxpayer’s tax categories. Tax categories are products of the South African Revenue Service, such as income tax, PAYE, VAT, UIF, customs duties, etc. Listed below are some common causes of consolidation errors:

• The registered SARS representative for a particular tax category is missing or the details of the SARS registered representatives for different tax categories do not match. The contact details of the SARS registered representatives for all tax categories must match.
• The taxpayer information for different tax categories does not match or is incorrect. This includes the taxpayer’s name, registration or ID number, address, and contact information.
• Incorrect or mismatched bank details of the payer for each tax category and inability to verify bank details.

Resolving merge errors

The standard rule is to update all tax types before you can successfully submit a consolidation in an e-filing. However, even if you have updated the necessary information, consolidation does not always succeed in an e-filing. SARS provides several avenues to resolve consolidation issues:

Option 1: Make an Appointment SARS Home Page | South African Revenue Service:

The following supporting documents are required to merge your profile, update your profile, or make a virtual appointment to a public office:

• Business registration documents – reflecting all members
• Address proof in the company name – not older than three months
• Bank confirmation letter – no older than three months
• A written resolution appointing a public officer, signed by all members and accepted by the public officer to be appointed (only if the public officer has not yet been appointed)
• Public Official Address Proof – In the Public Official’s Name – Not More Than Three Months Old
• Certified copies of ID documents of all members and public officials
• A “selfie” of a public official holding his ID card, which reads:Update my details‘

Should Public officials or The company does not have any address proof issued in their name, then the Third Party Residential/Business Address Confirmation Form (CRA01) can be completed by the third party with their address proof Public OfficersThe public official can then use their proof of address to complete the CRA01 for the company.

Option 2: Go to the SARS branch with the supporting documentation above and ask them to perform the merge for you. It may be necessary to visit the branch multiple times, as merge errors may not always be fixed the first time and may require escalation.

Option 3: Hire a third-party provider, such as your accountant or customs consultant, to do this for you.

Import and Export Permits offers a consolidation service to all customs clients for an additional fee and in combination with other customs products. Due to the complexity involved, we do not offer this service as a standalone product. Our accountant must make an appointment and visit a SARS branch to resolve consolidation errors and submit the required documents. Some consolidation errors are easy to spot and corrected quickly. Other consolidation errors can be very complex and technical and may take longer to resolve. Our process is expected to take 21 business days.