29/04/2025
To register as a Public Benefit Organisation (PBO) in South Africa, follow these steps:
*Step 1: Meet the Requirements*
Ensure your organisation meets the requirements set out in Section 30 of the Income Tax Act, 1962. This includes:
- Being a non-profit company (NPC), trust, or association
- Having a public benefit purpose (e.g., education, healthcare, welfare)
- Benefiting the public or a section of the public
- Not carrying on business undertaking
*Step 2: Gather Documents*
Prepare the necessary documents:
- Constitution or founding document
- Proof of registration (e.g., NPC registration certificate)
- Minutes of meetings (showing decisions made)
- Financial statements (latest)
- List of members/trustees
*Step 3: Complete the Application Form*
Download and complete the PBO application form (IT 1374) from the South African Revenue Service (SARS) website.
*Step 4: Submit the Application*
Submit the completed application form and supporting documents to SARS:
- Electronically via http://www.sars.gov.za/
- By post to SARS, PBO Unit, Private Bag X9238, Polokwane, 0700
*Step 5: Wait for Approval*
SARS will review your application. If approved, you'll receive a PBO registration number and certificate.
*Additional Tips*
- Ensure you understand the PBO requirements and obligations
- Consult with a tax professional or attorney if needed
- Maintain accurate records and submit annual returns to SARS
Please note that the registration process may take several weeks to a few months. It's essential to plan accordingly and seek professional advice if needed.
SARS collects taxes & customs. File returns, check balances & find branches. We build a compliant & prosperous South Africa.
