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)
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.