New Tax Clearance Certificate (Tcc) Application Process

Author: SARS Legal and Policy

SARS have introduced an enhanced Tax Clearance Certificate application process on eFiling and in branches. This is the first step in the phased implementation of a modernised tax compliance process to be introduced in the first quarter of 2014.

What happens?

You simply apply online using our improved online system and collect the certificate at the branch.

What if its for a branch or division of the main company (entity)?

If you use a:

  • branch VAT reference number
  • branch registration number for Payroll taxes
    • Pay-As-You-Earn (PAYE)
    • Skills Development Levy (SDL)
    • Unemployment Insurance Fund PAYE

Then SARS will add all sub-entity belonging to the holding company and provide a consolidated compliance answer.

The tax compliance of sub-entities, divisions or branches of a corporate will have an impact on the holding companys tax compliance status, meaning if any one of holding companys sub-entities is non-compliant, the holding company will also be regarded as non-compliant and a Tax Clearance Certificate will not be issued.

Top Tip: the VAT registration number that appears on the Tax Clearance Certificate will be the number of the requesting sub-entity.