Get a Tax Clearance Certificate (TCC)

Enhanced Tax Clearance Certificate (TCC) application process now available. Read more.

What's it for?

You can apply for a Tax Clearance Certificate (TCC) to validate your status of a taxpayer. A TCC is issued free of charge and may be required for:
  • Tenders – when applying for a tender or bid advertised
  • Good standing - to confirm that the applicant is tax compliant
  • Foreign investment allowance (FIA)
  • Emigration.

What do I need to do?

Depending on your requirements you will need to complete one of the following:
  • IT 21 (a) - Application for a Tax Clearance Certificate in respect of citizens emigrating from South Africa
  • TCC-001 - Application for a Tax Clearance Certificate in respect of Tenders & Good Standing
  • FIA-001 - Tax Clearance Certificate i.r.o Foreign Investment Allowance for Individuals
A TCC will only be issued by SARS where the following requirements have been met:
  • The taxpayer must be registered and have a tax reference number [e.g. Income Tax and/or Pay-As-You-Earn (PAYE) and/or Value-Added Tax (VAT)] before 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.
  • The registration details on the TCC01 must correspond with the information on the SARS systems.
  • No duplicate TCCs exist, except where a current TCC is left with 2 months or less before expiry.
Top Tip: 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 (a FIA or emigration TCC must be submitted at a SARS branch).  
  • Completing and submitting the application for a tender or good standing TCC via eFiling at www.sarsefiling.co.za. To read more about our new enhanced eFiling process, click here.
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 Top FAQs

What are the rules regarding the approval of a TCC aplication?
A senior SARS official may provide a taxpayer with a TCC only if satisfied that no return (unless there is an arrangement with SARS to submit an outstanding return) or tax debt is outstanding

What is a Tax Clearance Certificate (TCC)?
A TCC is a certificate issued by SARS to a taxpayer confirming the taxpayers tax affairs are in order at the date of issue of the certificate.

What are the different types of tax clearance certificates I can apply for?
1. TCC 001 - Application for a Tax Clearance Certificate in respect of Tenders/Good Standing 2. FIA 001 - Application for Tax Clearance Certificate in respect of Foreign Investment Allowance for individuals

What channels can I use to apply for a tax clearance certificate?
Applications can be applied for via the following channels: 1. E-filing (Tender/Goodstanding only); however the taxpayer still has to go to the Branch Office to collect the Certificate once it has been granted

How long will it take before I receive my tax clearance certificate?
SARS must issue or decline to issue the certificate within the following timeframes based on the TCC types: 1. TCC for Tender/Goodstanding - 05 working days from the date the application is duly received