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Non-residents’ process for Manual Letter of Compliance

Non-residents’ process for Manual Letter of Compliance

18 June 2021 – Non-resident applicants cannot apply for a tax compliance status (TCS), if they are no longer registered on the SARS registered database. Applications for a TCS by non-residents who are deregistered from the SARS registered database need to obtain a Manual Letter of Compliance to transfer of funds where they receive:

  • an inheritance or life insurance policy (Excluding lump sum benefits from pension preservation, provident preservation, retirement annuity funds and annuities from insurers) above R 10 million; or
  • a distribution from a South African Trust as a beneficiary, irrespective of the amount.

To submit a request with the necessary supporting documents, please email [email protected].  This mailbox is solely designated for such applications and should not be used otherwise. For more information, see Supporting documents for Emigration.

Note: See FIA and Emigration applications now renamed to AIT (Approval International Transfer) for more information on the supporting documents required.

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