How to Get a Tax Clearance Certificate in South Africa

Since 2015, South Africa has replaced the old paper “tax clearance certificate” with a digital system called Tax Compliance Status (TCS). Instead of handing someone a printed letter, you now generate a TCS PIN on eFiling and give that PIN to a bank, client, or government department. They use the PIN to verify your compliance in real time. If your affairs are in order you will show as compliant; if not, the verification will display what needs attention.

This guide explains what the TCS system is, which TCS type you should choose, exactly how to apply on eFiling, the documents you will need, how third parties verify your PIN, and the most common pitfalls to avoid. It is written for both individuals and organisations, in plain English, with practical checklists to follow.

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What “tax clearance” means today

• TCS replaced the paper certificate. SARS issues a TCS PIN rather than a once-off letter. Because verifiers check your status online, the result reflects your compliance at the time of verification, not months ago when a letter was printed.
• Verification is online. The verifier enters your tax reference number and your PIN and sees a colour-coded result (green for compliant, red for non-compliant) with date-and-time stamps and brief reasons if you are not compliant.
• Your private figures are not shared. The verifier does not see your income or return values. They only see your current compliance outcome.

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The two TCS application types (and who uses them)

SARS provides two application types inside TCS:

1. Good Standing
   This is the general-purpose option used for tenders, supplier onboarding, finance applications, marketplace registrations, and most day-to-day compliance checks. SARS removed the old “Tender” option; you now use Good Standing for tenders.
2. Approval International Transfer (AIT)
   This is required when you move funds abroad (for example, foreign investments, inheritance distributions to non-residents, property proceeds after ceasing residency). AIT consolidated the former Foreign Investment Allowance and Emigration processes into a single workflow.

Who can apply?

• Individuals may request Good Standing and AIT.
• Organisations (companies, close corporations, trusts, NPOs) request Good Standing.

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Before you apply: the compliance checklist SARS actually checks

Open My Compliance Profile (MCP) on eFiling. SARS scores you on the following pillars. You must be green across the board for a positive outcome:

1. Outstanding returns: No unsubmitted returns for any registered tax type (Income Tax, VAT, PAYE, Provisional Tax, and others).
2. Debt: No unpaid tax debt, unless there is an approved payment arrangement or an approved suspension of payment in place.
3. Registration status: You are registered for all relevant tax types that apply to your activities and thresholds (for example VAT registration if you have crossed the compulsory threshold; PAYE if you have employees).
4. Registered particulars: Your names, addresses, contact details, bank account, tax representative or public officer, and other profile details are up to date.
5. Consolidated profile: Any duplicate tax reference numbers are declared and merged, so SARS sees one complete taxpayer profile.

Fast fixes that save days:

• Use the Maintain SARS Registered Details (RAV01) function on eFiling to update particulars and add missing tax types.
• If bank details are outdated, complete the bank verification properly; SARS often requires supporting documents before updates take effect.
• If MCP flags duplicate numbers, use the Merge or ERC01 prompts to consolidate them.

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Step-by-step: how to request your TCS on eFiling

1. Log in to eFiling. Go to Tax Status → My Compliance Profile (MCP) and note any red flags. Resolve them first for the quickest approval.
2. Activate TCS if you have not used it before.
3. Open Tax Status → Tax Compliance Status Request and select your type:
   • Good Standing (most situations), or
   • Approval International Transfer (AIT) (for foreign transfers, including after ceasing SA tax residency).
4. Complete the TCR01 form. Answer the questions accurately and attach any supporting documents requested for your chosen type (see the document lists below).
5. Submit your request. You will receive a case reference and can monitor progress under Tax Compliance Status Requests.
6. Receive the outcome. If successful, your profile will reflect an approved result and you will be issued a TCS PIN. You can also generate and save a TCS result letter.
7. Share your PIN with the third party that needs to verify you. They will perform the check online using your tax reference number and the PIN.

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How the TCS PIN works (practical points)

• Real-time status: A verification shows your status at that exact time. If your affairs change later (for example a return becomes overdue), a new verification may show non-compliance even though the same PIN previously showed green.
• PIN validity: Your result letter shows a PIN expiry date. You may cancel a PIN early. If cancelled or expired, the verification will no longer work.
• Reuse vs fresh PINs: You may reuse one approved Good Standing PIN for multiple verifiers while it remains valid. Some organisations still prefer a fresh PIN tied to their process; if so, simply submit a new request.
• Privacy: The verifier does not see tax amounts, documents, or returns. They only see an overall compliant or non-compliant outcome with brief reasons.

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Documents to prepare

A. Good Standing (individuals and organisations)

Good Standing is primarily a systems check against your MCP. However, delays occur when your profile details are not up to date. Prepare to confirm or update:

• Registered particulars for the taxpayer (names as per ID or CIPC, addresses, contact numbers, and email).
• Banking details in the correct legal name, with verification documents where required.
• Tax types and effective dates (for example registering for VAT or PAYE if applicable).
• Representative details:
  • Companies: Public Officer details must be correct.
  • Trusts: Representative taxpayer or trustee details must be current.
  • NPOs: Office-bearer information should match founding documents.

B. Approval International Transfer (AIT) (individuals)

AIT requires more documentation because SARS must validate the source of funds for the exact amount being transferred. Prepare the following, according to your situation:

• Recent bank statements (typically issued no more than 14 days before submission) clearly showing the relevant balance or inflow that funds the transfer.
• Source-of-funds evidence, for example:
  • Investment statements and disposal schedules for unit trusts, shares, or endowments.
  • Property sale agreements and conveyancer statements for property proceeds.
  • Trust resolutions and beneficiary statements for trust distributions.
  • Estate documents for inheritances.
  • Loan agreements if funds are borrowed.
• Assets and liabilities schedule as requested in the form, reflecting a fair picture of your financial position.
• Tax residency status evidence if you have ceased South African tax residency (for example previous SARS residency status confirmation and effective date).
• Any additional items requested by SARS depending on the scenario (for example proof of foreign bank account, proof of tuition payments, or contractual obligations offshore).

Pro tip: Align your paperwork precisely to the amount you intend to transfer. If the AIT is for R2 000 000, ensure the statements and source documents show the availability and legal origin of at least that amount.

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Common stumbling blocks (and how to fix them fast)

1. Outstanding returns
   Use MCP to identify the periods and submit them immediately. For companies, remember EMP501 reconciliations and VAT201s; for individuals, ensure both provisional and annual returns are filed where applicable.
2. Debt on account
   Pay the balance due, or set up an official payment arrangement. A verified arrangement can allow a green outcome while you pay down the debt.
3. Not registered for a required tax type
   If turnover has exceeded the VAT threshold or you pay staff without PAYE registration, correct this in Maintain SARS Registered Details and regularise any historical obligations.
4. Out-of-date particulars or bank details
   Update via RAV01 and complete any bank verification request. Incorrect names or dormant accounts are frequent causes of delays.
5. Multiple historic reference numbers
   Merge them so SARS sees a single profile. MCP and the TCS workflow prompt you to use the Merge or ERC01 process if needed.
6. Wrong application type
   For tenders or supplier onboarding, use Good Standing. Reserve AIT for foreign transfers.
7. AIT documents are stale or incomplete
   Ensure bank statements are recent and that source-of-funds documents directly evidence the transfer amount. Vague proofs lead to queries.
8. Representative details missing (companies and trusts)
   Verify that the public officer or trustee details on eFiling match CIPC or trust deeds, and that they have the correct user rights on the profile.
9. Disputes and verifications
   If you are disputing an assessment and you cannot pay the disputed amount, lodge a suspension of payment request. When granted, MCP can reflect compliant despite the dispute.

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Tenders and supplier checks: how it works now

Most buyers, including organs of state, now request a TCS PIN rather than a printed certificate. In your bid documents or onboarding packs, provide:

• Your tax reference number;
• Your Good Standing TCS PIN; and
• If asked, the TCS result letter that displays the PIN and expiry.

Because the verifier sees your status in real time, keep your compliance green throughout the tender period. A return that becomes overdue during adjudication can cause a last-minute red status when the buyer performs a final verification.

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Moving money abroad? The essentials of AIT

If you are investing offshore or transferring funds as a non-resident, you will usually need AIT. Here is how to manage it efficiently:

• Plan your documentation early. Obtain clean, recent statements and gather contract notes, sale agreements, trust resolutions, or estate schedules as relevant.
• Match the numbers. Your AIT figure should reconcile to banked proceeds or investment redemptions that you can prove.
• Coordinate with your bank. Authorised Dealers (local banks) process cross-border flows and will rely on your AIT PIN and documents alongside exchange control rules.
• Expect queries. SARS may ask for clarifications if documents are inconsistent. Respond promptly to avoid expiry of statements or rate approvals.

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Can you still print anything?

Yes. You can download a TCS result letter showing your details, the request reference, your PIN, and the PIN expiry date. This is useful for records and for customers who want a file in their procurement system. However, the authoritative check remains the online verification using your PIN.

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Frequently asked questions

Is the TCS PIN valid for 12 months?
Your result letter displays the actual expiry date. Some approvals are indeed issued with up to a year of validity, but the exact period is determined by SARS and can vary. You may also cancel a PIN before its expiry.

Do I need a new PIN for every customer?
Not necessarily. You may reuse a Good Standing PIN for multiple verifiers while it is valid. If a client insists on a fresh PIN, submit a new request; it is quick once your MCP is green.

Can the verifier see my income or refunds?
No. The verification reveals only a compliant or non-compliant status and a brief reason if non-compliant. Your figures and documents remain private.

What if I need a TCS urgently but I am non-compliant?
Fix the blockers first: submit the missing return, settle or arrange the debt, update your particulars, register missing tax types. Once MCP is all green, submit the request and you should receive an approval swiftly.

Do organisations apply for AIT?
AIT is an individual application type. Organisations use Good Standing. If company funds are being transferred offshore, liaise with your bank regarding corporate exchange control requirements outside the TCS framework.

What about taxpayers who ceased SA tax residency?
If you have ceased residency, AIT is the route for transfers linked to investments or proceeds in South Africa. Ensure your residency status is correctly reflected with SARS and that your documents align to the transfer source.

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Good Standing vs AIT: quick comparison

Feature	Good Standing	Approval International Transfer (AIT)
Purpose	General compliance checks, tenders, onboarding, finance	Cross-border transfers (investments, inheritances, proceeds), including after ceasing residency
Who applies	Individuals and organisations	Individuals
Core requirement	MCP is fully compliant	MCP fully compliant and source-of-funds pack
Output	TCS result letter + TCS PIN	TCS result letter + TCS PIN
Typical documents	Updated particulars, bank verification if needed	Recent bank statements; sale/contract notes; trust or estate papers; asset-liability schedule; residency status evidence
Common delay	Out-of-date details or missing returns	Stale or incomplete proofs; numbers that do not reconcile

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A 30-minute action plan for a positive TCS

1. Open MCP on eFiling and list every red flag (returns, debt, registrations, particulars).
2. Fix returns immediately. For companies, include EMP501 and VAT reconciliations; for individuals, check both provisional and annual returns.
3. Deal with debt by paying or setting up a formal payment arrangement.
4. Update particulars via RAV01, including bank details with supporting documents.
5. Register missing tax types and regularise historical periods if thresholds were exceeded.
6. Merge duplicate numbers if prompted.
7. Submit your TCS request (Good Standing for general needs; AIT for foreign transfers).
8. Save your TCS result letter and share your PIN with verifiers as needed.
9. Set a reminder one month before the PIN expiry to renew if you will still need it.

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Maintaining a permanent green status (so you never scramble again)

• Adopt a compliance calendar. Note all VAT, PAYE, provisional, and annual deadlines. Automate reminders.
• Reconcile monthly. Keep accounting records up to date so return submissions are painless.
• File on time even at nil. A nil VAT201 or EMP201 still needs to be submitted.
• Use payment arrangements wisely. If cash flow is tight, rather have an approved arrangement than an unmanaged debt.
• Keep particulars current. Update representatives, addresses, emails, and bank details promptly after any change.
• Review MCP quarterly. A 5-minute check prevents surprises when a tender or funding deadline arrives.

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Final thoughts

A “tax clearance” in South Africa is no longer a static certificate; it is a living Tax Compliance Status that changes with your real compliance. When your My Compliance Profile is green, generating a Good Standing TCS PIN is quick and straightforward, and verifiers can confirm your status instantly. If you are moving money offshore, an AIT application will be required; success there depends on a clean profile plus precise, recent documentation that proves the source of funds.

If you treat MCP like a dashboard and keep it green all year, you will spend far less time firefighting and far more time winning tenders, unlocking finance, and executing cross-border plans with confidence.

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Sources

• SARS — Manage your Tax Compliance Status
  https://www.sars.gov.za/individuals/manage-your-tax-compliance-status/
• SARS — How to request your Tax Compliance Status
  https://www.sars.gov.za/individuals/manage-your-tax-compliance-status/how-to-request-your-tax-compliance-status/
• SARS — How to verify Tax Compliance Status
  https://www.sars.gov.za/individuals/manage-your-tax-compliance-status/how-to-verify-tax-compliance-status/
• SARS External Guide — GEN-ELEC-08-G01: Guide to the Tax Compliance Status functionality on eFiling (Effective 14 April 2025)
  https://www.sars.gov.za/wp-content/uploads/Ops/Guides/GEN-ELEC-08-G01-Guide-to-the-Tax-Compliance-Status-functionality-on-eFiling-External-Guide.pdf
• SARS — Adding or changing banking details (RAV01 and verification)
  https://www.sars.gov.za/individuals/i-need-help-with-my-tax/your-tax-questions-answered/adding-or-changing-banking-details/
• SARS — Supporting documents for Approval of International Transfers (AIT)
  https://www.sars.gov.za/latest-news/supporting-documents-for-tax-compliance-status-for-foreign-investment-allowance/
• SAICA — Example Tax Compliance Status PIN letter (illustrating expiry and cancellation concepts)
  https://saicawebprstorage.blob.core.windows.net/uploads/Tax-Compliance-Status-May-2024.pdf
• KPMG — Enhanced process for transfer of funds from South Africa (AIT background)
  https://assets.kpmg.com/content/dam/kpmgsites/xx/pdf/2023/05/fa23-103.pdf
• SARS External Guide — GEN-REG-01-G04: How to Complete the Registration, Amendments and Verification Form (RAV01)
  https://www.sars.gov.za/wp-content/uploads/Ops/Guides/GEN-REG-01-G04-How-to-Complete-the-Registration-Amendments-and-Verification-Form-RAV01-External-Guide.pdf
• SARS — Manage your Tax Compliance Status (notes on MCP pillars and Tender removal)
  https://www.sars.gov.za/individuals/manage-your-tax-compliance-status/