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.
