There are many reasons why a taxpayer may want to know their tax compliance status. A taxpayer may, for example, require a Tax Clearance Certificate (TCC) for a tender or an emigration application.
An application for a TCC may be made at a South African Revenue Services (Sars) branch or via e-filling. Generally, Sars must issue or decline to issue a TCC within 21 business days from the date on which the application is submitted.
Sars may confirm that the taxpayer is tax compliant by issuing a TCC only if satisfied that the taxpayer is registered for tax and does not have any outstanding tax debts or returns.
Tax debts that are subject to instalment payment arrangements, compromise agreements, or where payment of the tax debt has been suspended pending an objection or appeal are excluded.
Sars may confirm the taxpayer’s tax compliance status as at the date of the request, or a previous date as prescribed by the minister in a regulation.