Guide to the Tax Compliance Status functionality on eFiling

Summary

This Webpage is designed to assist taxpayers on how to utilise the Tax Compliance Status functionality on eFiling to obtain a security PIN. In addition, the guide explains the functionality available to the third party to verify the Tax Compliance Status of a taxpayer from whom it received the PIN.

The South African Revenue Service (SARS) utilises modernisation as a strategic initiative to ensure that technology is used effectively and efficiently. As part of enhancing the quality of our taxpayer experience, the Tax Clearance Certificate (TCC) application process has been modernised over a period.

Enhancements to the current Tax Compliance Status (TCS) system due to new opportunities and legislative changes includes, but are not limited to:

• Enhancements to the definition of what it means to be tax compliant, the business process and usability of the existing TCS system to drive continuous compliance, strengthen the compliance result and provide a superior customer experience.
• Strengthen legislative alignment with the SARB exchange control changes as it pertains to Emigration, with the introduction of a new dynamic application called “Approval International Transfer (AIT)”, to replace the existing “Emigration” and “Foreign Investment Allowance (FIA)” application types.

How to Access eFiling

In order to access SARS eFiling, navigate to sars.gov.za . Click on “Login” if you are a registered eFiler (Individual/Organisation). If you are not registered for eFiling, click on “Register” and follow the quick steps to register for eFiling.

For further assistance with eFiling registration or portfolio management, refer to the “How to register, manage users and change user password on eFiling” available on the SARS website sars.gov.za

Activate Tax Compliance Status Rights

• eFiling administrators for tax practitioner and organisation portfolios must ensure that the correct rights are allocated to users for tax compliance status access for the functionality to be available.
• Ensure that the correct taxpayer is selected from the “Taxpayer list”.
• Click “Organisation”, “Rights Group” and then “Manage Groups”.

• The “Group Details” page will be displayed, click the “Open” hyperlink.

• To set the applicable rights to gain access to the TCS and TCS verification functionality, select the option “Tax Compliance Status” and/or “Tax Compliance Status Verification” to enable you to access the TCS functionality or to verify the tax compliance status of taxpayers by using the PIN. Select the “Update” button to proceed.

Activation of Tax Compliance Status Functionality

Activation of the Tax Compliance status enables the eFiler to view the “My Compliance Dashboard”. The MCP displays all tax types that the taxpayer is registered for; irrespective if the tax types are active on eFiling. Note: It is critical that taxpayers with multiple tax types complete the “Merge Entities” function to ensure a complete compliance profile that is reflective of all the tax types that the taxpayer is registered for at SARS.

For Tax Practitioner and Organisation portfolios, ensure that the correct taxpayer is selected from the taxpayer list before proceeding with the Tax Status functionality.

• The steps to activate the Tax Compliance Status are the same for Individual, Organisation and Tax Practitioner eFiling portfolios.
• Select “Tax Status” tab from the main menu items at the top of the eFiling page.

Alternatively by selecting “My Compliance Status” icon on the eFiling Dashboard landing page you will be able to access the TCS function.

• A “Tax Compliance Status” introductory message will be displayed with hyperlinks to the TCS application and verification functionalities.

• Select “Activation” to activate the tax compliance status functionality.

• The “Tax Compliance Status Service Activation” work page will be displayed and the tax reference number will be pre-populated on the screen.

• Select the “Tax Compliance Status” check box. Read and accept the “Disclaimer” check box and click the “Activate” button to proceed with the activation.
• In order to activate the Tax Compliance Status functionality, the chosen taxpayer must be registered and active for at least one of the following tax types on their eFiling portfolio, Income Tax (IT), Pay As You Earn (PAYE) or Value Added Tax (VAT).

• A message will be displayed to indicate that the initial activation of the service has been successful, and all functionalities will be listed under the tax compliance status menu. To finalise the activation process, the taxpayer will be prompted to first complete the registration verification.

• If you click the “Continue” button, the “Entity Reference Number Confirmation” process page will be displayed. Refer to step 4 below for more details regarding this process.

• Once the TCS verification registration is successfully completed, a “Successfully Activated” status will be displayed.

• If you wish to deactivate the tax compliance status system on your eFiling portfolio, select the “Tax Compliance Status” tick box and click the “De-activate” button.

• The status on the Tax Compliance Status Activation page will be updated to “Deactivated”.

Entity Registration Confirmation Process

• SARS requires the entity to ensure that all its registered tax types are included in the tax compliance profile. If this is not done, the process to request a tax compliance status and receive a PIN may be delayed.
• It is therefore imperative that entities that are registered and active for more than one tax type ensure they have performed the “Merge Entities” process on eFiling, which will afford the entity the opportunity to “link/merge” all the registered taxes of the entity under the one single legal entity.
• Taxpayers who have not completed the “Merge” process or fail to do so when accessing the TCS functionality must declare that the numbers pre-populated on the ERC01 form is that of the taxpayer or entity displayed on the form. This process will repeat until such time as the entity has completed the “Merge” process.
• The activation of the “My Compliance Profile” is a once-off process for merged entities. Ensure that you do merge all your registered tax reference numbers.
• When the eFiler selects “My Compliance Profile” from the menu, a service message will be displayed to indicate that SARS needs to confirm the tax reference number.
• Depending on your registered portfolio, you will receive one of two messages. Follow the instructions on the message being displayed to you. If you have already merged your reference numbers, you will not receive the messages.

If you select the “Cancel” button, you will be directed back to the “Tax Compliance Status” landing page.

If you select the “Update Profile” button, you will be directed to the “Merge Entities” functionality under the SARS Registered Details menu as indicated below. For more detailed information on the Entity Merge functionality, refer to the following external guide on the SARS website: GEN-ELEC-15-G01 – A Step by Step guide to the Entity Merge Functionality on eFiling – External Guide.

• Click the “Continue” button to proceed to the Entity Reference Number Confirmation process.
• The Entity Reference Number Confirmation (ERC01) form will be displayed to the eFiler to verify the entity details and tax reference numbers and submit.

Note: You will not be allowed to make any changes to the details on the ERC01 form. Any changes must be made using the “Maintain SARS Registered Details” or the “Merge Entities” functions under the SARS Registered Details

Entity Details: This container consists of the following fields that are pre-populated:

• Surname/Registered Name
• Company/CC/Trust Reg No
• ID No
• Passport No.

Matched Tax Reference Number(s), Customs Code(s) and Excise Code(s): This container consists of the following fields:

• Reference Number – this field will be pre-populated
• Only reference numbers that you are registered for and have not been deregistered will be populated.

Declaration: This container consists of the following declaration by the individual or representative taxpayer:

‘‘I, as the taxpayer / trader / duly authorised representative of the taxpayer / trader, hereby confirm that the tax reference number(s) and/or customs code(s) displayed on this form are true and correct in every respect and is a true reflection of the complete registered profile of the taxpayer / trader at the date and time of the submission of this form.’

Ensure that all the registered reference numbers of the taxpayer/entity are displayed. If all the reference numbers do not display, complete the “Merge Entities” process under the “SARS Registered Details” functionality on eFiling before continuing with the submission of the ERC01 form.

Ensure that you do accept the declaration before submitting the ERC01 form to SARS. The following error message will be displayed if you have not accepted the declaration on the ERC01 form.

• Select the “Submit Form” button to submit the ERC01 to SARS.

• A message will be displayed to indicate that the request has been successfully submitted to SARS.

• Click “Continue” to proceed and the “My Compliance Profile” page will be displayed.

My Compliance Profile

• The tax compliance status system assists eFilers to view their tax compliance status electronically, on the “My Compliance Profile” (MCP) for the tax reference numbers registered for.
• Select “My Compliance Profile” under the “Tax Compliance Status” menu.

• Alternatively by selecting “My Compliance Status” icon on the eFiling landing page to access your tax compliance status.

If the taxpayer is newly registered, the overall status on the MCP will display an indicator namely “Compliant (New Taxpayer)”. Below is an example of the MCP.

A note will be displayed on the MCP stating the following regarding the newly registered taxpayer: “Please note: Your overall status is compliant but reflects the fact that you are a newly registered taxpayer and according to our records you have not yet reached your first filing and payment due date.”

If there is data available for the eFiler, a similar screen as indicated below will be displayed that indicate the different tax products as well as the status indicators.

The following compliance requirements will be displayed on the MCP dashboard:

• Overall Compliance Status – summary of the compliance status of the taxpayer as a whole.
• Registration status – you must be registered and active for the tax products that you are liable for
• Submission of Return – make sure that no returns that you are liable for are outstanding after the stipulated filing due dates
• Debt – make sure that you do not have any outstanding tax debt with SARS for which payment arrangements have not been made

The status indicator and description reflect the summary status with respect to each compliance requirement.

Status indicators will be displayed using the following colours:

• Green – shows that the taxpayer is tax compliant
• Red – shows that the taxpayer is tax non-compliant

By selecting the expand buttons on the left-hand side of Registration, Returns Submission and Debt, more information regarding the compliance status will be displayed for the eFiler.

• By selecting the down arrow you will be able to view detail regarding the actual outstanding return or amount per period, where available.

• The period level breakdown, where available, can be accessed by selecting the down arrow indicator as indicated in the above screen and it will expand to period level information as indicated below.

• If there are any unallocated amounts in a period, the unallocated amount will be displayed on the MCP screen.

• On the MCP, PAYE have been split between PAYE, SDL and UIF. The compliance status of each tax type will be indicated as below example of the screen.

On the MCP, the following status indicator might be visible in certain instances. If this indicator is displayed, there are non-compliance items on a detail level that may not impact the overall compliance at this stage but must be resolved.

• In the below example of the MCP screen, there is an outstanding amount on the Income Tax and Admin Penalty whilst the Provisional Tax account are in order.

• If you hover over the plus circle, you will see instruction as to how to proceed to view the non-compliance items on the detail level.

If you need more information on what the My Compliance Profile is and how it should be used, click on “Further Information” at the bottom of “My Compliance Profile”.

How to Remedy Non-Compliance

• In order to assist taxpayers with managing their compliance, the My Compliance Profile functionality will provide methods to assist with rectifying your compliance status with SARS, where applicable.
• For the initial phase, only limited options will be available and it is SARS intention to add additional remedies in the future as online functionalites becomes available.
• Taxpayers can utilise any of the existing channels and processes outside of the TCS functionality to rectify its non-compliance.
• Click “My Compliance Profile” to access your MCP.

• Hover over the non-compliant indicator and a message will be displayed informing the taxpayer what to do next to address the specific non-compliance.

A list of SARS recommendations will be available to remedy the non-compliance. Select the applicable recommendation and click the “Continue”

For Registrations, the following options will be listed:

• Update registered particulars
• When “Update registered particulars” is selected and “Continue”, the following message will be displayed to the eFiler:
  
  • At this stage no functionality exists on eFiling to update your registration status. Visit your nearest SARS branch to update your details.

For Submission of Returns, there is only one option available, as displayed in the screen below:

• Capture and submit the outstanding return.

• When the option is selected and “Continue” button clicked, the Income Tax Work Page of the relevant return is displayed for the eFiler to complete and submit to SARS.

For outstanding Debt, the remedy option will only have functionality available for Income Tax, VAT and PAYE.

For Admin Penalty, STC, Diesel, Dividends Tax and Provisional Tax, taxpayers must utilise existing processes and channels to remedy outstanding debt for these taxes.

The following options will be displayed where the functionality exists:

• Make Payment
• Request Payment Arrangement
• Fix my Account.

• If the “Make Payment” option is selected, eFiling will automatically open the “Additional Payments” functionality for the payment to be processed. Complete all the required fields and make the payment to SARS.

• If the “Request Payment Arrangement” is selected, a Tax Type screen will be displayed to select the relevant tax type to request payment arrangements for. Select the relevant tax type.

• If there are outstanding returns due to SARS, the following message will be displayed and no payment arrangements can be made, until the returns are submitted.

• If there is only debt outstanding on the account, a simulated Payment arrangement plan page will be displayed. Complete all relevant fields select “Submit” to send the request to SARS.
  
  • A message will be displayed to indicate that the request has been submitted to SARS.

• On the selection of “Fix My Account” option, eFiling will present available functionality for VAT and PAYE.

• For Income Tax, eFiling will present the user with functionality to submit a request to SARS.

Challenge Status

• “Challenge Status”, enables taxpayers who are non-compliant to request SARS to rectify their status. This can be done when you do not agree with the status displayed on the MCP and cannot remedy the non-compliance yourself and need SARS to assist with resolution and/ or re-evaluation of your status. This will trigger a case to the applicable division to review the taxpayer’s status.
• The “Challenge Status” button will only be active if there is non-compliance against your compliance profile. If you click on the “Challenge Status” button, the following message will be displayed.

• If you select “Challenge Status” and you have a request that is in progress, you will receive the above message that indicates that you will not be able to submit a challenge status request until the existing request is finalised.
• If SARS agrees with your request, a limited time ‘override” may be applied to your compliance profile. A message will be displayed on your profile indicating that an override has been applied and that the override will impact all existing TCS requests as well as future requests as long as the taxpayer remains compliant.
• Select “Submit” to continue.

• If you click “OK” on the below screen, you can submit a request to SARS to re-evaluate your status.

• Successful submission message will be displayed after you have submitted the request to SARS.

• If you select the “How to address your non-compliance” button, the following message will be displayed:

My Account Enquiries

This functionality allows the eFiler to view historical account enquiries and challenge status submissions as well as those that are still in progress.

• Select the “My Account Enquiries” tab under the “Tax Compliance Status” menu to view queries submitted.

• The taxpayer may track case progress on the new “My Account Enquiries” menu item under Tax Compliance Status for requests that are still in progress. The grid will display all the completed requests as well as requests that are still in progress.

• By selecting the “View” hyperlink, the Account Enquiries Work Page will be displayed as below:

The Account Enquiries work page will be displayed as indicated above.

If you select the “Open” hyperlink, the Registration Work Page will be displayed with the following information:

• Taxpayer Name
• Tax Reference Number
• Registration number / ID number
• eFiling Status
  
  • Case requested – indicates when a case request is sent
  • Case created – indicate when a response is received
  • Case in Progress
  • Case completed – indicated when an outcome letter has been received.
• Case number
• Case Type
• Case Requested Date

• On the Registration Work Page, you will receive notifications regarding the case and if supporting documents must be submitted, you will be able to submit it via this work page.
• To view the letter, click on the “View” link in the Letter description section.

Tax Compliance Status Request

The “Tax Compliance Status Request” dashboard contains the request functionality to request an overall Tax Compliance Status in respect of Good Standing and Approval International Transfer (AIT) (previously known as Foreign Investment Allowance and/or Emigration) to obtain a PIN with which to share your status to a 3rd Party.

The following tax compliance status types may be applied for:

• Good Standing – This compliance status is issued when a taxpayer want to confirm that his/her tax affairs are in order with SARS.
• Approval International Transfer – this functionality allows a taxpayer to apply to transfer funds internationally.

An eFiler must ensure that the type of TCS request is correct.

An eFiler will be able to submit multiple requests for each type.

You must submit supporting documents for TCS requests in respect of Approval International Transfers. Refer to section 14 below for the procedure on how to submit supporting documents.

Existing historic applications in respect of Tender, Foreign Investment Allowance (FIA) and Emigration will be visible on the TCS Dashboard.

The user can either select the “Tax Compliance Status Request” tab on the “Tax Compliance Status” work page or from the “Tax Compliance Status” menu.

• The tax compliance status page will be displayed.

• Select the “Type” drop-down arrow and the list of TCS request types will be displayed. Individuals will have the Good Standing and Approval International Transfers options to select; Organisations will only have Good Standing option to select.

• Select the TCS request type and when the “Request” button is selected, the Tax Compliance Status Request (TCR01) form will be displayed to complete. The following containers will be displayed in the form.

Taxpayer Details

This container will always be displayed for all TCS types and pre-populated with the following information, where applicable.

• Request Reference No (this is a unique number for each request submitted)
• Surname/Registered Name
• Trading Name – where multiple trading names have been registered for the taxpayer, you will be able to capture the applicable one for the specific request. The trading name captured will be visible to the 3rd party when the tax status is verified.
• Tax Reference numbers – these fields will be pre-populated and locked except where the taxpayer has more than one number, e.g. where VAT and/or PAYE branches exist. You will be able to capture the applicable number pertaining to the specific request and these numbers will be visible to the 3rd party when the tax status is verified by it.
  
  • Income Tax Ref No
  • PAYE Ref No
  • VAT Ref No
  • Customs Code – this field will only be available in the future and will be locked and blank.
• ID No – in the case of an individual, the ID number will be pre-populated.
• Passport No
• Passport Country (e.g. South Africa = ZAF)
• Company/CC/Trust Reg No
• Tax Compliance Type (Good Standing or Approval International Transfers) – this field will be pre-populated based on the type selected in the Tax Compliance Status Request section.
• Home Tel No
• Bus Tel No
• The following contact details are extremely important as correspondence will be issued to these contact details. The PIN will be issued to the cell number once the request is submitted and approved.
  
  • Cell No
  • Email

• Below is an example of the Taxpayer Details screen of the Approved International Transfers section.

Is the request completed by an authorised representative on behalf of the taxpayer? (Yes/No) – The answer is mandatory.

• If “Yes”, the “Representative Authorised to request the tax clearance on behalf of the taxpayer” container will be displayed for completion.

Representative authorised to request the tax clearance on behalf of the taxpayer – This container will be displayed if the answer to the question is “Yes”. If the answer is “No”, the container will be hidden. The following fields will be displayed:

• Representative Type (Tax Practitioner, Representative taxpayer, Other)
  
  • If ‘Other’ is selected, please provide details
• Surname
• First Two Names
• Initials
• ID No
• Passport No
• Passport Country (e.g. South Africa = ZAF)
• Passport Issue Date (CCYYMMDD)
• Home Tel No, Bus Tel No, Cell No – only one field may be completed.
• Tax Practitioner Registration No – only mandatory if the representative type is Tax Practitioner
• The following contact details are very important as correspondence will be issued to these contact details. The PIN will be issued to the cell number once the request is submitted and approved.
• Cell No
• Contact email

Is the request in respect of a Partnership/Joint Venture? (Yes/No) – The answer is mandatory.

• If “Yes”, the “Partnership/Joint Venture Details” container will be displayed for completion.
• Note: For Approved International Transfer applications, this question will be pre-populated as “No”.

Partnership/Joint Venture details – This container will be displayed if the answer to the question is ‘Yes’. If the “No”, the container will be hidden. The following fields will be displayed to be completed:

• Partnership Name – mandatory field
• PAYE Ref No – optional field
• VAT Ref No – optional field

International Transfer Details

• International Transfer Details

Indicate your Tax Residency Status under which the transfer is made?

• SA Tax Resident
  
  • If SA Tax Resident is selected, the “International Investment Type Details” container will be displayed. Refer to section 9.4 below to complete the International Investment Type Details container.
• Non-Resident for Tax Purposes
  • • If this is selected, indicate the Date you ceased to be a SA tax resident (CCYYMMDD)

Note: If the date you ceased to be a SA tax resident is greater than 5 years, the Foreign Assets and Liabilities Details container will be optional for completion.

Where will you be a tax resident?

• Select the relevant country

Total value of your International transfer (must be Liquid and/or Transferable Source Type)

• Once a value is entered here, one or both notes will be displayed in the container:
  
  • NOTE: The sum of all sources selected must equal the Total value of your international transfer.
  • NOTE: The sum of all investments selected must equal the Total value of your international transfer.

Is the request in respect of a family unit? Indicate “Yes” or “No”

• If “Yes”, the following message will be displayed:

• If you click “OK”, the Family Member details container will be displayed.

Complete the following fields in the Family Member Details container:

• Surname
• First Two Names
• ID No
• Passport No
• Passport Country
• Passport Issue Date
• Relationship to Applicant – Indicate Spouse or Child.

Click the “Add” button to add more family members. The second family member details container will be presented. Complete all the relevant fields.

• If you wish to delete the additional family member details container, click the “Delete” button. A warning message will be displayed. Select “Yes” or “No” to proceed.

Note: The above steps to add and delete will be the same for all containers.

• Upon submission of the AIT application to SARS, and more than one family member are registered for Tax, an error message will be displayed to indicate that each family member registered for tax must submit an application to SARS.

Are you a beneficiary of a Trust(s)? Indicate Yes or No.

• If “Yes”, complete the Local and Foreign Trust Details sub-container in the Interest in Trust(s) Details container.

Indicate if it is a Local or Foreign Trust

Complete the following fields:

• Registered Name of the Trust
• Trust No
• For a local trust, the Income Tax Ref No and ID No of the Main Trustee/Representative Taxpayer of the Trust fields is mandatory to complete.
• Passport No of the Main Trustee/Representative Taxpayer of the Trust fields.
• Once this field is completed, enter the Passport Country and Passport Issue date fields.
• For a Foreign Trust, the Trust No. and Passport No. fields will be optional to complete.

Select the “Add” button to include additional Trust details.

• If you wish to delete the additional Local and Foreign Trust details container, click the “Delete” button. A warning message will be displayed. Select “Yes” or “No” to continue.

Do you have Shareholding Directly / Indirectly in any Legal Entity (Local or Foreign) of 20% or more? – Indicate Yes or No

• If Yes, complete the Local and Foreign Shareholding Details sub-container in the Legal Entity Shareholding Details container.

Complete the following fields:

• Indicate Local or Foreign Entity
• Registered Name of the Entity
• Trading Name of the Entity
• If Local Entity is selected, the Registration No and Income Tax Ref No fields are mandatory to complete.
• Estimated value of current Shareholding
• Percentage Shareholding (%)

• Select the “Add” button to include additional Legal Entity Shareholding Details.

If you wish to delete the additional Local and Foreign Shareholding details container, click the “Delete” button. A warning message will be displayed. Select “Yes” or “No” to proceed.

Do you have any existing loan(s) to a Trust (Local or Foreign)?

Complete the following fields:

• Indicate Local or Foreign Trust.
• Registered Name of the Trust
• Trust No
• Income Tax Ref No – mandatory if Local Trust is selected.
• ID No of Main Trustee/Representative Taxpayer of the Trust
• Passport No of Main Trustee / Representative Taxpayer of the Trust
• Passport Country
• Passport Issue Date
• Current Loan Amount
• Interest Rate %
• For a Foreign Trust, the Trust No. and Passport No. fields will be optional to complete.

• Select the “Add” button to include additional Loan to a Trust(s) Details.

• If you wish to delete the additional Local and Foreign Loan to a Trust details container, click the “Delete” button. A warning message will be displayed. Click “Yes” or “No” to proceed.

Source(s) where the value to be transferred arose from Details

Select one or more of the following Source Type(s):

• Cash/ Savings
• Distribution from Trusts as a beneficiary
• Donation
• Dividends distribution from a Company
• Inheritance
• Loan
• Sale of Property
• Sale of shares and other securities
• Sale of Crypto Assets
• Transfer of Listed Securities
• Other

The “Proportional value of the total amount to be transferred attributed to the selected source” field will be auto calculated from the details captured for each source added. The sum of all sources captured must equal the Total value of your International Transfer amount captured in the International Transfer Details

• Multiple sources can be added if the source is from different entities or accounts. Click the “Add” button.

• If you wish to delete the additional Source row, click the “Delete” button. A warning message will be displayed. Click “Yes” or “No” to proceed.

If Cash / Savings is selected as the source, the Cash/Savings container will be displayed and complete the following fields:

Financial Institution:

• ABSA Bank
• African Bank
• Bidvest Bank
• Capitec Bank
• Discovery Bank
• FirstRand Bank
• GroBank
• Investec Bank
• Nedbank
• Standard Bank of South Africa
• Tyme Bank
• Other

Account No

Type of Account

• Current
• Savings
• Credit Card
• Personal Loan
• Home Loan
• Other

Value (Proportional value of the total transfer attributed to this account)

• Select the “Add” button to include additional Cash/Savings source(s).

• If you wish to delete the additional Cash/Savings details container, click the “Delete” button. A warning message will be displayed. Click “Yes” or “No” to proceed.

If Distribution from Trusts as a beneficiary is selected as the source, complete the following fields in the Distribution from Trust Additional Details:

• Registered Name of the Trust
• Trust No
• Income Tax Ref No
• Value (Proportional value of the total transfer attributed to this Trust)

• Select the “Add” button to include an additional Distribution from Trust Details container.

• If you wish to delete the additional Distribution from Trust details container, click the “Delete” button. A warning message will be displayed. Click “Yes” or “No” to proceed.

If Donation is selected as source, complete the following fields in the Donations container

Indicate Local or Foreign Entity

Entity from whom the Donation was received (Donor)?

• Individual
• Company
• Trust
• Other

If individual is selected, complete the following fields in the Donor Details (Individual) sub-container:

• Surname
• First Two Name(s)
• ID No – only mandatory if Local Entity is selected
• Passport No
• Passport Country of Issue
• Passport Issue Date (CCYYMMDD)
• Income Tax Ref No
• Is Donation between spouses? Indicate “Yes” or “No”.

If Company / Trust / Other is selected, complete the Donor Details (Company / Trust / Other) information:

• Registered Name
• Trading Name
• Registration No
• Income Tax Ref No

• Select the “Add” button to include an additional Donation Details container.

• If you wish to delete the additional Donation details container, click the “Delete” button. A warning message will be displayed. Click “Yes” or “No” to proceed.

If Dividends distribution from a Company is selected as the source, complete the following fields in the Dividends contribution from a Company Additional Details sub-container

• Indicate Local or Foreign Company
• Registered Name of the Company
• Trading Name of the Company
• Registration No
• Income Tax Ref No
• Value (Proportional value of the total transfer attributed to this Company)

• Select the “Add” button to include an additional Dividends Distribution From a Company Details container.

• If you wish to delete the additional Dividends Distribution from a Company details container, click the “Delete” button. A warning message will be displayed. Click “Yes” or “No” to proceed.

If Inheritance is selected, complete the following fields in the Dividends contribution from a Company Additional Details sub-container

• Indicate Local or Foreign Individual
• Surname
• First Two Name(s)
• ID No of the Deceased – mandatory if Local Individual is selected.
• Passport No of the Deceased
• Passport Country of Issue
• Passport Issue Date (CCYYMMDD)
• Income Tax Ref No – mandatory if Local Individual is selected
• Value (Proportional value of the total transfer attributed to this Estate)

• Select the “Add” button to include an additional Inheritance Details container.

• If you wish to delete the additional Inheritance details container, click the “Delete” button. A warning message will be displayed. Click “Yes” or “No” to proceed.

If Loan Details is selected as the source, complete the Loan Additional Details container

Indicate Local or Foreign Entity

Entity from whom the loan was received?

• Individual
• Company
• Trust
• Other

If individual is selected, complete the following fields in the Loan Additional Details (Individual) sub-container:

• Surname
• First Two Name(s)
• ID No – only mandatory if Local Entity is selected
• Passport No
• Passport Country of Issue
• Passport Issue Date (CCYYMMDD)
• Income Tax Ref No

If Company / Trust / Other is selected, complete the Loan Additional Details (Company / Trust / Other) information:

• Registered Name
• Trading Name
• Registration No
• Income Tax Ref No

• Select the “Add” button to include an additional Loan Details container.

• If you wish to delete the additional Loan details container, click the “Delete” button. A warning message will be displayed. Click “Yes” or “No” to proceed.

If Sale of Property is selected, complete the Sale of Property Additional Details sub-container.

• Is this your Primary Residence? – Indicate Yes or No
• Purchase Price
• Sale Price
• Capital Gains Tax amount applicable to the sale of the property
• Date sold
• Value (Proportional value of the transfer attributed to this Property)

• Select the “Add” button to include an additional Sale of Property Details container.

• If you wish to delete the additional Sale of Property details container, click the “Delete” button. A warning message will be displayed. Click “Yes” or “No” to proceed.

If Sale of shares and other securities is selected, complete the following fields:

• Select Listed or Unlisted Shares
• If Listed Shares is selected – Complete the following fields:
  
  • Value (Proportional value of the transfer attributed to the sale of this share/security)
  • Listed Securities Additional Details sub-container: Indicate the relevant exchange marked from the dropdown options:
• JSE Limited
• A2X Markets
• ZAR X
• Equity Express Securities Exchange
• Cape Town Stock Exchange
• Other – provide more details in the field provided.
• Capital Gains tax Amount applicable to this transaction

If Unlisted Shares is selected, indicate if Local or Foreign Entity

Value (Proportional value of the transfer attributed to the sale of this share/security)

Complete the following fields:

• Registered Name
• Trading Name
• Registration No – mandatory field if Local Entity is selected.
• Income Tax Ref No – mandatory field if Local Entity is selected.
• Number of shares sold
• Capital Gains tax Amount applicable to this transaction

• Select the “Add” button to include an additional Sale of Shares and Other Securities Details container.

• If you wish to delete the additional Sale of Shares and Other Securities details container, click the “Delete” button. A warning message will be displayed. Click “Yes” or “No” to proceed.

If Sale of Crypto Assets is selected, complete the relevant fields:

Select the Crypto Exchange Used:

• Luna
• Ice3X
• Altcoin Trader
• Ovex
• Other – if “Other” is selected, complete details in the field provided.
• Was the sale in respect of Arbitrage Trading? – select Yes or No.
• Value (Proportional value of the transfer attributed to the sale of this crypto assets transaction)

• Select the “Add” button to include an additional Sale of Crypto Assets Details container.

If you wish to delete the additional Sale of Crypto Assets details container, click the “Delete” button. A warning message will be displayed. Click “Yes” or “No” to proceed.

If Transfer of Listed Securities is selected, complete the fields in the Transfer of Listed Securities Additional Details sub-container:

SA Exchange

• JSE Limited
• A2X Markets
• ZAR X
• Equity Express Securities Exchange
• Cape Town Stock Exchange
• Other – if selected, provide details in the field provided.
  
  • Share code
  • Total Number of shares
  • Number of Shares to be transferred
  • Country where shares will be transferred to
  • Foreign Exchange where shares will be transferred to
  • Capital Gains Tax Amount applicable to this transfer
  • Value (Proportional value of the transfer attributed to the sale of this Listed Security)

• Select the “Add” button to include an additional Transfer of Listed Securities Details container.

• If you wish to delete the additional Transfer of Listed Securities details container, click the “Delete” button. A warning message will be displayed. Click “Yes” or “No” to proceed.

If Other is selected as a source, complete the fields in the Other Additional Details sub-container.

• If Other, provide details of the source where the value was derived from
• Value (Proportional value of the transfer attributed to this source)

• Select the “Add” button to include an additional Other Details container.

• If you wish to delete the additional Other details container, click the “Delete” button. A warning message will be displayed. Click “Yes” or “No” to proceed.

International Investment Type Details

• If SA Tax Residency was selected as the Tax Residency Status under which the transfer is made, the International Investment Type Details container will be displayed.

• If the “Add” button is selected, additional Investment Type fields will be presented for completion.

• Select the “Delete” button to remove Investment Type fields added. A warning message will be displayed, as indicated below. Click the “YES” button to proceed with the deletion or “NO” to close the warning message and complete the fields.

Select the Investment Type from the dropdown options as one or more of the following:

• Cash
• Crypto Assets
• Exchange Traded Funds
• Insurance Products
• Listed Equities
• Listed Bonds
• Property
• Unit Trust
• Other

If “Cash” is selected as the Investment Type, the relevant fields to be completed will be displayed as follows:

• Value (Proportional value of the total transfer attributed to this investment)
• Indicate the “Country where majority investment will be made” from the dropdown.

• Click the “Add” button to include another Investment Type.

• Select the “Delete” button to remove Investment Type fields added. A warning message will be displayed, as indicated below. Click the “YES” button to proceed with the deletion or “NO” to close the warning message and complete the fields.

If Crypto Assets is selected, the Crypto Assets Details container will be displayed.

Select the Crypto Exchange Used:

• Luna
• Ice3X
• Altcoin Trader
• Ovex
• Other – if “Other” is selected, complete details in the field provided.

Is the Investment for Purpose of Arbitrage Trading? – select Yes or No.

Value (Proportional value of the total transfer attributed to this crypto investment)

• The amount completed in this field will be auto populated in the Value (Proportional value of the total transfer attributed to this investment field) next to the Investment Type field.

• Click the “Add” button to include an additional Crypto Asset Details container.

• Select the “Delete” button to remove Crypto Assets Additional Details container added. A warning message will be displayed, as indicated below. Click the “YES” button to proceed with the deletion or “NO” to close the warning message and complete the fields.

If “Exchange Traded Funds” is selected as the Investment Type, the relevant fields to be completed will be displayed as follows:

• Complete the Value (Proportional value of the total transfer attributed to this investment)
• Indicate the “Country where majority investment will be made” from the dropdown.

• Click the “Add” button to include an additional Investment Type field.

• Select the “Delete” button to remove the additional investment type field added. A warning message will be displayed, as indicated below. Click the “YES” button to proceed with the deletion or “NO” to close the warning message and complete the fields.

If “Insurance Products” is selected as the Investment Type, the relevant fields to be completed will be displayed as follows:

• Complete the Value (Proportional value of the total transfer attributed to this investment)
• Indicate the “Country where majority investment will be made” from the dropdown.

• Click the “Add” button to include an additional Investment Type field.

• Select the “Delete” button to remove the additional investment type field added. A warning message will be displayed, as indicated below. Click the “YES” button to proceed with the deletion or “NO” to close the warning message and complete the fields.

If “Listed Equities” is selected as the Investment Type, the relevant fields to be completed will be displayed as follows:

• Complete the Value (Proportional value of the total transfer attributed to this investment)
• Indicate the “Country where majority investment will be made” from the dropdown.

• Click the “Add” button to include an additional Investment Type field.

• Select the “Delete” button to remove the additional investment type field added. A warning message will be displayed, as indicated below. Click the “YES” button to proceed with the deletion or “NO” to close the warning message and complete the fields.

If “Listed Bonds” is selected as the Investment Type, the relevant fields to be completed will be displayed as follows:

• Value (Proportional value of the total transfer attributed to this investment)
• Indicate the “Country where majority investment will be made” from the dropdown.

• Click the “Add” button to include an additional Investment Type field.

• Select the “Delete” button to remove the additional investment type field added. A warning message will be displayed, as indicated below. Click the “YES” button to proceed with the deletion or “NO” to close the warning message and complete the fields.

If “Property” is selected as the Investment Type, the relevant fields to be completed will be displayed as follows:

• Complete the Value (Proportional value of the total transfer attributed to this investment)
• Indicate the “Country where majority investment will be made” from the dropdown.

• Click the “Add” button to include an additional Investment Type field.

• Select the “Delete” button to remove the additional investment type field added. A warning message will be displayed, as indicated below. Click the “YES” button to proceed with the deletion or “NO” to close the warning message and complete the fields.

If “Unit Trust” is selected as the Investment Type, the relevant fields to be completed will be displayed as follows:

• Complete the Value (Proportional value of the total transfer attributed to this investment)
• Indicate the “Country where majority investment will be made” from the dropdown.

• Click the “Add” button to include an additional Investment Type field.

• Select the “Delete” button to remove the additional investment type field added. A warning message will be displayed, as indicated below. Click the “YES” button to proceed with the deletion or “NO” to close the warning message and complete the fields.

• If “Other” is selected as the Investment Type the “Other” container will be displayed for completion.

Complete the following fields in the “Other Details” container:

• If “Other”, please provide the details of the international investment.
• Value (Proportional value of the total transfer attributed to this investment)

• Click the “Add” button to include an additional Investment Type field.

• Select the “Delete” button to remove the additional investment type field added. A warning message will be displayed, as indicated below. Click the “YES” button to proceed with the deletion or “NO” to close the warning message and complete the fields.

Asset and Liabilities Details

Complete the Asset and Liabilities Details Container.

Complete the South African Assets and Liabilities Details fields, where applicable:

Local Assets:

• Fixed Properties and all Improvements to Properties
• Shares in Private Company or Member’s Interest in Close Corporation
• Loan Accounts
• Financial Instruments Listed (shares, unit trusts, etc.) – excluding crypto asset(s)
• Financial Instruments – crypto asset(s)
• Net Capital of Business, Trade, Profession or Farming
• Equipment, Machinery, Implements
• Motor Vehicles, Caravans, Boats
• Debtors
• Stock
• Livestock – elected value(s)
• Cash on Hand, in Bank and Other Similar Institutions
• Personal Effects (jewellery, paintings, furniture, etc.)
• Other Assets
• Total Assets – this field is auto calculated

Local Liabilities:

• Mortgage Bonds
• Loan Accounts
• Creditors
• Bank Overdraft
• Other Liabilities
• Total Liabilities – this field is auto calculated

Complete the Foreign Assets and Liabilities Details fields, where applicable:

Foreign Assets

• Fixed Properties and all Improvements to Properties
• Shares in Private Company or Member’s Interest in Close Corporation
• Loan Accounts
• Financial Instruments Listed (shares, unit trusts, etc.) – excluding crypto asset(s)
• Financial Instruments – crypto asset(s)
• Net Capital of Business, Trade, Profession or Farming
• Equipment, Machinery, Implements
• Motor Vehicles, Caravans, Boats
• Debtors
• Stock
• Livestock – elected value(s)
• Cash on Hand, in Bank and Other Similar Institutions
• Personal Effects (jewellery, paintings, furniture, etc.)
• Other Assets
• Total Foreign Assets – this field is auto calculated

Foreign Liabilities

• Mortgage Bonds
• Loan Accounts
• Creditors
• Bank Overdraft
• Other Liabilities
• Total Foreign Liabilities – this field is auto calculated

Expiry Details and Declaration

This container consist of details for the security pin that will be issued when the request is approved.

Confirm the number of months after which the pin must expire – mandatory field. Two digits are required in the field, e.g. 05 or 12 etc.

Submission of Tax Compliance Status Request

• Complete all the required fields on the TCR01 form and select the “Submit form” button to submit the request to SARS. Click the “Save” button to save the request or “Back” to be directed to the My Compliance Request landing page.

• If you Save the request, the following message will be displayed. Click “Continue” to proceed.

• The Tax Compliance Work Page will be displayed that will indicate that the request has been saved.

• If you have not completed the mandatory information on the TCS Request form, a message will be displayed to provide all details to SARS. Click “OK” to proceed.

• After the TCR01 form has been submitted, the following screen will be displayed to indicate that the request has been submitted. Continue to the Tax Compliance Work Page to view the request(s).

• The Tax Compliance Status page will be displayed as below:

• If you expand the “Good standing” option, a summary will be displayed of the TCS requests submitted.
• Select the expand button   of the Request Reference number link, the PIN details will be displayed.

• If the taxpayer is a new registrant, the Compliance Indicator will indicate “Compliant (New Taxpayer)” as indicated in the above screen.
• The TCS dashboard will display 10 transactions per request type. In the case where there are more than 10 requests, additional pages will be displayed. You may select each page on the bottom of the screen to view the requests.
• Select the “Request Reference No” hyperlink and the Tax Compliance Status Work Page will be displayed.

Each tax compliance status request will display the following information:

• Request Reference No
• Date Requested
• Request Status
  
  • Pending
  • Awaiting Relevant Material
  • Review in progress
  • Approved
  • Declined – Audit investigation required
  • Expired
• Request Expiry Date
• Case Number – this status is only applicable when the request has been selected for review.
• Compliance Indicator
• Pin Number
• Pin Issue Date
• Pin Expiry Date
• Pin Status
  
  • Active
  • Inactive
  • Cancelled

For a new registrant, the Indicator will show “Compliant (New Registrant)”

The following Action buttons will be displayed for the eFiler:

SMS PIN

• SMS PIN – Tick the “Select” tick box of the submitted requests before this button is selected.
• The “PIN Management” screen will be displayed with the details of the request.

• Enter Cellphone Number and select the “SMS PIN” button. The message that the taxpayer will receive is “Dear Taxpayer, the tax compliance status request for <Good Standing/Approved International Transfer> for tax ref no <0000000000> is issued and the corresponding PIN is <1234567890>”.
• A message will be displayed to ensure that the eFiler want to send the pin. Select “OK” to send the pin or “Cancel” to cancel the request to send the PIN.

• When the PIN request has been sent a message will be displayed to indicate that the request was submitted successfully. Click the “Close” button to close the PIN Management screen.

CANCEL PIN

• You are allowed to cancel the PIN at any time as long as the request status is “Approved”.
• Click the “Cancel PIN” button and the Pin management screen will be displayed.

• Select the “Cancel PIN” button and “OK” on the below message to continue.

• Request cancellation message is displayed. Select “Close” to close the PIN Management screen.

• The PIN status on the MCP dashboard is updated to “CANCELLED”.
• If the TCS is cancelled, the 3rd party that will verify the TCS will not be able to verify the status.

• If you select the same request and “SMS PIN”, the following screen will be displayed to the eFiler that indicates that the PIN is currently cancelled.

NEW PIN

• A new PIN may be requested at any time as long as the request status is “Approved” by selecting the applicable request and click the “New PIN” button. The PIN Management screen will be displayed.
• Click the “PIN Valid for” dropdown arrow, select the specific period required and click “New PIN”.

• A message will be displayed to verify that you want to request a new PIN. Select “OK” to continue or “Cancel” to cancel the request.

• A message will be displayed to indicate that the new PIN request was successful.

• The PIN Status on the MCP dashboard will be updated to “ACTIVE”.

PRINT PIN

• Click the “Print PIN” button to print the bin.

• Once the letter is generated for the PIN, the TCS Work Page will be updated with the letter and it may be accessed by selecting the “View” hyperlink as indicated in the below screen.

• Below is an example of the TCS Pin issued letter.

Submission of Supporting Documents

• In the instances where SARS require supporting documents to be submitted, a Supporting documents link would be available on the Tax Compliance Status Work Page in order to upload and submit documents.

The “Upload Supporting Documents” screen will be displayed.

• Click on the “Choose File” button and select the files to upload. After selecting the relevant file, click the “Open” button to continue.

• Select the “Upload” button to add the document(s) and it will be listed under the “Uploaded Documents” heading. If you wish to remove the document that you have uploaded, click the document and select the “Remove” button.

• When you have uploaded all the documents, select the “Submit to SARS” button to continue. If you have submitted the relevant material to your nearest SARS branch, click on “Manually Submitted” to indicate on eFiling that the documents have been submitted.

• Confirm that you want to submit all the documents by clicking in the “OK” button on the below message.

• The status on the supporting documents section will be updated to “Submitted” on the relevant Work Page.

• In the instances where SARS require additional supporting documents to be uploaded, a letter will be sent to the taxpayer and this will open a new supporting documents link to upload the additional supporting documents.

Who Viewed my Status

• This function provide taxpayers with an audit trail to check who verified their tax compliance status, when the verification occurred and what the status was at the time of the verification.
• Select the “Who viewed my status” tab and the search screen will be displayed.

The “Client Details” section displays information about the individual or organisation.

The following Search Criteria fields may be completed depending on the information available to the taxpayer and the specific need:

• From Date
• To Date
• PIN Number
• Registered Name
• Trading Name

• Select the “Request” button to continue
• The name of the third party that verified the Tax Compliance status will be listed as indicated below.

• The verification information at the date the third party performed the verification will be indicated under the “Who viewed my status” section. This indicates to the taxpayer who verified their information and what the third party saw when the verification was performed. The channel indicates how the verification was done, either by eFiling or at the SARS branch.

Tax Compliance Status Verification

• This functionality will be used by institutions who receives a PIN from a taxpayer who has applied for tax compliance status to verify / check the taxpayer’s tax compliance status. Institutions must ensure that the correct rights are activated on eFiling to use the Tax Compliance Status Verification.
• TCS verifications will still be performed on active Tender, Foreign Investment Allowance (FIA) and Emigration applications that have not yet expired.

Tax Compliance Status Verification Activation

• Activation of the Tax Compliance Status Verification enables the third party to verify a taxpayer’s tax compliance status via the PIN.
• Ensure that the Tax Compliance Status Verification rights have been selected prior to continuing to activate this functionality.
• Click the “Activation” option under “Tax Compliance Status Verification” menu.

• The Tax Compliance Status Service Activation screen will be displayed. Select the “Tax Compliance Status Verification” box and click the “Activate” button to activate the verification function.

• When the verification has been successfully activated, the Tax compliance status service activation page will be displayed, and the status will be indicated as “Successfully Activated”.

• The menu options will all be active once the activation is completed.

New Verification Request

• Select “New Verification Request” from the “Tax Compliance Status Verifications” menu.

• The details of the entity performing the verification will be pre-populated on the Tax Compliance Status Verification screen.
• Only the PIN number may be used to verify the entity.

If you have received a PIN from a taxpayer, complete only the “tax reference number” and “Security PIN” of the taxpayer and verify the “Security Code”. Click the “Continue” button to proceed.

• For goodstanding verifications, a confirmation screen will display the details of the taxpayer associated to the tax number you entered. Confirm that the details correspond to the taxpayer whose tax status you intended to verify. Read the confirmation message and if in agreement, click the “Continue” button to proceed.

• A SMS will be sent to the taxpayer for all types of TCS verifications once the verification has been confirmed by the third party.
• If a PIN number was used, the result is indicating the current compliance status of the associated taxpayer. A result summary will be displayed that indicates who the taxpayer is, the applicable trading name and reference numbers associated to the PIN number.

Status Verification History

• If you select the “Status Verification History” menu, the following screen will be displayed that will indicate the verification(s) that was conducted.

The following Search fields will be displayed:

• Certificate Type
  
  • Good Standing
  • Approved International Transfer
• Registered Name
• Tax Number
• Pin
• Verification From Date
• Verification To Date

Once you have completed your search criteria and selected the “Search” button, the results will be displayed.

Note – the results may also contain those verifications where the PIN and tax number did not match as well as where the PIN was no longer an active PIN (in these scenarios minimal information may be displayed in the grid).

• Select the “Open” hyperlink to view more information on the verification and the results summary screen will be displayed.

• Click the “View” hyperlink and the tax compliance status verification letter for the third-party verification will be displayed.

Submission of Supporting Documents to SARS

Supporting documents must be submitted through the following channels:

• eFiling;
• SARS Online Query System (SOQS) at sars.gov.za; and
• At your nearest SARS branch, by making an appointment on the SARS website sars.gov.za

When submitting your supporting documents at a branch, please ensure that you enclose this original letter as it contains a unique bar-coded reference which links it to your application. SARS only accepts relevant material in A4 format.

Supporting Documents for Approval International Transfers

• When you apply for a Tax Compliance Status (TCS) in respect of approval international transfers for individuals, you are required to submit the following supporting documents:
• Specific documents that demonstrate source of the capital to be invested. For detailed information on the specific documents refer to paragraph here
• Statement of assets and liabilities (local and foreign) for the previous three tax years (this should include disclosure of all investments, loan accounts and distributions from local and foreign companies, trusts, etc.)
• If the taxpayer is a ‘non-resident for tax purposes’ in South Africa (SA), relevant proof that the taxpayer have ceased to be a resident for tax purposes in South Africa, including the date on which the Taxpayer ceased to be a resident.
• Details of any locally listed securities that you will be transferring to an exchange that is outside South Africa (applicable where ‘Transfer of Listed Securities’ is selected).
• Applicable Power of Attorney where the TCS application is submitted by a person other than the taxpayer.

The specific documents required to demonstrate the source(s) of total value of International Transfer

In addition to the general supporting documentation listed above the following specific documents that prove source(s) of the Total Value of an International Transfer must be submitted and attached to the case:

Savings / Cash / Bank Account / Fixed Deposits:

Bank statements issued no longer than 14 days before the date that the AIT application is submitted reflecting the cash/ savings value.

Supporting documents that prove where the cash/ savings originated from.

Distributions from a trust

• Copy of Trust deed / instrument.
• Copy of the latest Letters of Authority (LoA) – As issued by the Master of the High Court.
• Resolutions by the trustees of the resident Trust making the distributions.
• Details of the source(s) of funds distributed by the Trust.
• Bank statements of the applicant, relating to the AIT application (issued no longer than 14 days before the date that the AIT application is submitted).
• The most recent share portfolio statement of the Trust (not older than 3 months); This statement must include a description, the number of and current market value of the shares.
• Most recent Financial Statements / Annual Financial Statements of the Trust.

Donation

• A declaration of the donation (IT144).
• Bank statement of the donor, issued no longer than 14 days before the date that the AIT application is submitted reflecting the donation paid.
• Bank statement of the donee, issued no longer than 14 days before the date that the AIT application is submitted, reflecting the donation received.
• Proof (copy of the receipt) of donations tax paid (not applicable to donations between spouses or where other exemptions apply).

Inheritance:

• A copy of the Final Liquidation & Distribution account stamped and signed by the Master of the High Court.
• Bank statement, issued no longer than 14 days before the date that the AIT application is submitted, reflecting the inheritance received.

Loan:

Between individuals:

• The signed loan agreement.
• Bank statement, issued no longer than 14 days before the date that the AIT application is submitted reflecting the loan amount.
• Details of the source of capital of the lender.
• Bank statements of the borrower, issued no longer than 14 days before the date that the AIT application is submitted, showing the loan amount.

Between Trust and trustee or beneficiary:

• The completed and signed Loan agreement.
• Copy of the Trust resolution signed by the trustees of the Trust.
• Bank statement of trustee or beneficiary, issued no longer than 14 days before the date that the AIT application is submitted, showing the loan amount.
• Most recent Financial Statements / Annual Financial Statements of the Trust.

The most recent share portfolio statement of the Trust, not older than a month before the date that the AIT application is submitted. This statement must include a description, the number of and current market value of the shares.

Between company and director or employee:

• The signed Loan agreement.
• Bank statement of the borrower, issued no longer than 14 days before the date that the AIT application is submitted, showing the loan amount.
• Company’s latest annual financial statements.

Sale of property:

• Original letter of the Conveyancer to confirm the transfer of the property and that the funds will be transferred from the conveyancer’s trust account.
• Proof of receipt of the proceeds in the applicant’s bank statement, issued no longer than 14 days before the date that the AIT application is submitted.
• Where the property was jointly owned, the proceeds of the sale to be clearly divided as per source document(s).
• Capital Gains calculation on the sale of property.

Sale of Shares and Other Securities:

• Capital Gains calculation for the disposal if the shares/securities have been disposed by the date of the application.
• Portfolio statement reflecting the value of shares, (share portfolio) not older than a month, if the shares has not been disposed of by the date of the application. This statement must include a description, the number of and current market value of the shares.
• Documentary proof of the transaction(s) if the shares were disposed of by the date of the AIT application.

Sale of crypto assets

• Trading account statement reflecting the trade of the crypto asset.
• Bank statement, issued no longer than 14 days before the date that the AIT application is submitted, reflecting the amount available for transfer.

Transfer of Listed Securities

Details of the locally listed securities that the Taxpayer will be transferring to an exchange that is outside South Africa.

Copies of relevant supporting documents relating to the transfer.

Investment income – Local and foreign

• Schedules of the interest / dividends received indicating the source and amount of interest/ dividends.

Royalty Income

• Source of royalty income.
• Proof of royalty payment.

Earnings:

• Details of the earnings and documentary proof of earnings
• The policy number noting that the institutional insurer will apply on behalf of the taxpayer.

Income from any entity, local or foreign, in which the taxpayer holds a direct or indirect beneficial interest

• The nature of relationship with the entity.
• Proof of amounts/distribution received from such entities.
• For an owner of any businesses, the company group structure, profile and other group investments.
• If a director of company is a shareholder or member of a Close Corporation, a shareholder’s agreement and share incentive scheme agreement.

Other:

• Documentary proof and explanation.

Definitions, acronyms and abbreviations

The definitions, acronyms and abbreviations can be accessed via the following link: Glossary webpage.

Legal disclaimer: In the event of conflict or inconsistency between this webpage and the PDF version of the guide, the latter shall prevail.