Application for a Tax Clearance Certificate (TCC)
A tax clearance certificate (TCC) is issued by SARS
to validate the tax status of a taxpayer.
On receipt of a completed TCC application, SARS
will check its records regarding the taxpayer.
If the taxpayer’s tax affairs are in order SARS
will then certify that the taxpayer named on the TCC has filed all required
returns and declarations and has paid all taxes, penalties and interest due as
at the date the TCC is issued.
A TCC application may be required in respect of:
- Tenders – when applying for
a tender or bid advertised
- Good standing - to confirm
that the applicant is tax compliant
- Foreign investment allowance
(FIA)
- Emigration.
A TCC will only be issued by SARS where the
following requirements have been met:
- The taxpayer must have
registered for an Income Tax reference number prior to applying for a TCC.
- No outstanding debt for all
taxes (including Secondary Tax on Companies (STC), Administrative
Penalties and Employees’ Tax).
- Any deferred arrangements
made are being adhered to.
- All returns and/or
declarations must be up to date and in the process of being assessed by
SARS.
- All tax reference numbers
must be active and correct, e.g. the tax reference number must not be
de-registered or suspended on the SARS system.
- The registration details on
the TCC01 must correspond with the information on the SARS systems.
Please note: A TCC is only valid for one year from
the date of issue in respect of a tender and/or good standing, provided the
taxpayer remains compliant with SARS requirements.
A taxpayer may apply for a TCC through one of the
following channels:
- Completing the applicable
application form and submitting it at the nearest SARS branch
- An application for a FIA or
emigration TCC must be submitted at a SARS branch.
- Completing the applicable
application form and submitting it to SARS by post or placing it in the
SARS drop-box.
- Completing and submitting
the application for a tender or good standing TCC on the SARS eFiling site
www.sarsefiling.co.za.
For further information on how to apply for a TCC,
consult the following guides available on the SARS website www.sars.gov.za > All publications > Tax
Clearance Certificate (TCC):
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