SARS Tax Clearance Certificate: How to Get a TCS PIN.

SARS says it introduced the Tax Compliance Status system in 2015 to replace the paper-based Tax Clearance system. After you apply you receive a security PIN that lets you authorise a third party to view your status on eFiling. The status shows your overall tax compliance at the date and time of viewing, and it is not static: it changes with your continued compliance.

SARS offers two types of request:

• Good Standing: confirms that your tax affairs are in order with SARS. Individuals and organisations can apply. SARS says the old Tender option no longer exists and Good Standing is used instead.
• Approval International Transfer (AIT): for South African residents transferring funds abroad. SARS says it replaces the former foreign investment allowance and emigration applications, and the eFiling guide describes it as available to individuals only.

SARS says you can request a TCS on eFiling or on the SARS Online Query System (SOQS). The eFiling steps are:

1. 1

   Log in to eFiling and open Tax Status

   Open the Tax Status tab (or the Tax Compliance Status icon) and view My Compliance Profile.
2. 2

   Choose Tax Compliance Status Request

   Select the request type: Good Standing or Approval International Transfer.
3. 3

   Complete and submit the form

   Select Request to open the TCR01 form, complete it, and submit it to SARS. You confirm the number of months after which the PIN must expire.
4. 4

   Receive your PIN

   Once SARS approves the request you get an overall tax compliance status and a PIN. You can have it sent by SMS, view it on the Tax Compliance Status Request dashboard, or print it on the TCS result letter.

For AIT, SARS refers to a separate page on supporting documents. SARS does not list general document requirements for a Good Standing request.

SARS says your status is assessed on registration, submission of returns and debt. In its words, to be compliant you must meet these requirements:

• No outstanding tax returns after the stipulated filing due dates.
• No outstanding SARS debt, unless a payment arrangement or suspension of payment has been agreed.
• Registered for all tax products you are liable for.
• Registered particulars kept up to date.
• All tax reference numbers merged (using the Merge tool) or declared (on the ERC01 form).

A red indicator on My Compliance Profile shows non-compliance and green shows compliance. SARS says to click the Non-Compliance indicator and follow the steps to fix it.

The person or organisation checking your status (for example, the body asking for proof) uses your tax reference number and the PIN you gave them. On eFiling, an authorised person of the organisation does this:

1. 1

   Activate the service once

   Log in to eFiling, set up user rights, go to Tax Status, select Tax Compliance Status Verification and complete activation.
2. 2

   Start a new request

   Open New Verification Request and enter the taxpayer's tax reference number and the PIN, then the security code.
3. 3

   Confirm the taxpayer and read the result

   Check the displayed details match, then read the colour-coded status: green is compliant, red is not. Print it for records; it is also saved under History.

The PIN can also be used on the SARS Online Query System.

SARS lets you set the number of months after which the PIN expires when you request it, but the pages we checked do not give a maximum or default period. The result a third party sees reflects your status when they use the PIN, not when the PIN was issued, and SARS says issuing a PIN does not itself show that you are compliant.

• Register for SARS eFilingYou need an eFiling profile to request a TCS.
• Register a Company for eFilingOrganisation profile and registered representative.
• SARS Tax DeadlinesAvoid outstanding returns.
• What is Income Tax?Plain-language definition.
• Pty Ltd ComplianceObligations that keep a company in good standing.