The paper-based SARS Tax Clearance Certificate no longer exists. Since 2015, SARS has operated the Tax Compliance Status (TCS) system — a real-time, PIN-based digital verification system that replaced the old certificate entirely.
What most South Africans still call a “tax clearance certificate” is now a Tax Compliance Status PIN. You generate it on eFiling, share it with whoever needs to verify your compliance, and they confirm your status directly through the SARS online system. There is no certificate to print, no stamp to obtain, and no SARS branch visit required for most applications.
This guide explains the full TCS process: what it covers, who needs it, how to apply on eFiling, and what prevents you from getting one.
Tax note: This article is general information for South African taxpayers. It is not tax, legal, or financial advice. Confirm current SARS guidance and speak to a registered tax practitioner before acting on complex facts.
Key Takeaways
- SARS’s Tax Compliance Status (TCS) system replaced the old paper tax clearance certificate in 2015 — you apply via eFiling and receive a PIN that third parties use to verify compliance online in real time.
- To qualify for a TCS, you must have no outstanding tax returns, no unresolved outstanding debt to SARS (or an approved payment arrangement), and be registered for all applicable taxes.
- The TCS covers four purposes: Good Standing, Tender, Approval International Transfer (foreign investment and emigration), and Other — each generates a separate PIN.
What Is Tax Compliance Status?
Tax Compliance Status is SARS’s real-time digital confirmation that a taxpayer is compliant with their South African tax obligations at the time of the check. It replaces the old tax clearance certificate for all purposes where proof of tax compliance is required.
The key difference from the old certificate: the TCS is verified in real time. When a third party — a tender committee, an estate agent, a financial institution, or a government department — enters your PIN on the SARS eFiling verification portal, they see your current compliance status at that moment. If your status changes (a return becomes overdue, a payment arrangement lapses), the status updates immediately. The PIN does not freeze your compliance at the date of issue.
SARS’s official documentation confirms the TCS is used for:
- Tender applications — government and large private tenders commonly require proof of tax compliance
- Foreign investment allowances — moving money offshore using your R10 million annual foreign investment allowance
- Emigration — financial emigration and the release of retirement funds on formal emigration
- Good standing — general proof of tax compliance for contracts, property sales, licensing, professional registrations, and similar requirements
Citation capsule: South Africa’s Tax Compliance Status (TCS) system, implemented by SARS in 2015, replaces the old paper-based Tax Clearance Certificate. Applicants receive a unique PIN generated on eFiling; third parties verify compliance in real time by entering the PIN on the SARS verification portal. The status reflects current compliance at the time of verification, not compliance at the date of the original request (SARS, “Manage your Tax Compliance Status,” sars.gov.za; SARS, “Guide to the Tax Compliance Status functionality on eFiling”).
Related: SARS eFiling login help
Who Needs a Tax Compliance Status?
A TCS PIN is typically required in these situations:
Government and public entity tenders: The Public Finance Management Act and the Municipal Finance Management Act both require proof of tax compliance for suppliers. Any business bidding on a government tender needs a valid TCS — the “Tender” purpose specifically.
Foreign investment and offshore transfers: South African residents have an annual discretionary allowance (currently R1 million) and a larger foreign investment allowance (up to R10 million per year) for moving money offshore. Using the R10 million foreign investment allowance requires SARS to issue an Approval International Transfer status — a specific type of TCS.
Property transactions: Banks and bond attorneys frequently request proof of tax compliance from buyers and sellers in property transactions, though the format required varies by institution — some accept the eFiling verification portal, others historically required the old certificate format.
Formal emigration: Accessing South African retirement annuity funds after ceasing tax residency, and financial emigration processes, require an Approval International Transfer TCS.
Professional and business licensing: Various professional bodies, licensing authorities, and large corporates require suppliers or service providers to demonstrate tax compliance.
Deceased estates: Executors may require a TCS for certain estate administration steps.
What You Need to Qualify
SARS will only issue a Tax Compliance Status if all of the following are true:
1. No outstanding tax returns. All your annual income tax returns (ITR12 for individuals, ITR14 for companies), VAT returns, PAYE submissions, and any other returns you are registered for must be submitted and up to date. A single outstanding return will prevent your TCS from being issued.
2. No unresolved tax debt. You must have no outstanding debt owed to SARS, unless a formal payment arrangement has been approved and you are current with that arrangement. An outstanding assessment you are disputing must have a formal objection lodged — an unresolved assessment blocks your status.
3. Registered for all applicable taxes. If you are a VAT vendor, you must be registered for VAT. If you have employees, you must be registered for PAYE and UIF. If you have undisclosed registration obligations, SARS may flag these during the TCS review.
4. Updated contact details. Your eFiling profile must have a current cell number and email address, as the PIN is sent via SMS and your identity may need to be verified.
5. Accurate registration details. Business name, address, and bank account details registered with SARS must be current and accurate.
How to Apply: Step-by-Step eFiling Process
Before you start: View your “My Compliance Profile” tab on eFiling. This shows exactly which obligations SARS has recorded for you and whether any are outstanding. Resolve any flagged items before submitting the TCS request — an unresolved item will result in a declined or delayed status.
Step 1 — Log in to SARS eFiling Access your eFiling account at sarsefiling.co.za with your username and password. Ensure your profile has a current cell number registered for OTP verification.
Step 2 — Navigate to Tax Status From the eFiling home screen, select the “Tax Status” menu in the top navigation bar. This opens the Tax Compliance Status module.
Step 3 — Select “Tax Compliance Status Request” Click “Tax Compliance Status Request” to open the TCR01 form.
Step 4 — Select the Purpose Choose the correct purpose for your TCS:
- Good Standing — general compliance proof for contracts, property, licensing
- Tender — specifically for government and public entity tender bids
- Approval International Transfer — for offshore investment allowances (R10 million FIA) and formal emigration
- Other — additional use cases not covered by the above
Each purpose generates a separate PIN. If you need a TCS for both a tender and an offshore transfer, submit two separate requests.
Step 5 — Complete the TCR01 Form The form requires your tax reference number (pre-populated from your profile), the purpose selected, and the period for which compliance is required. For most purposes, this is the current tax year.
Step 6 — Submit Click “Submit Form.” SARS processes the request and, if approved, issues a PIN via SMS to your registered cell number. The status and PIN also appear on your eFiling profile under the Tax Compliance Status section.
Typical processing time: Most applications approved within minutes during business hours if your compliance profile is clear. Complex cases or those requiring manual review may take 2–5 business days.
Citation capsule: The SARS Tax Compliance Status is applied for via the Tax Status menu on eFiling. Applicants complete the TCR01 form, select the relevant purpose (Good Standing, Tender, Approval International Transfer, or Other), and submit. SARS issues a unique PIN via SMS upon approval; this PIN enables third parties to verify compliance in real time via the SARS eFiling portal. Processing is typically immediate for clear compliance profiles (SARS, “How to request your Tax Compliance Status,” sars.gov.za/individuals/manage-your-tax-compliance-status/).
Related: SARS eFiling OTP problems
How Third Parties Verify Your TCS
When you share your TCS PIN with a third party — a tender committee, bank, estate agent, or government department — they do not receive a certificate or document. They verify your status by:
- Going to the SARS eFiling verification portal (available at sarsefiling.co.za)
- Entering your PIN and your tax reference number
- Viewing your current compliance status in real time
The status they see reflects your compliance at the moment they check — not at the time you were issued the PIN. This is the critical difference from the old paper certificate: if you have filed a return or paid a debt since the PIN was issued, your status improves in real time. If you have missed a submission since the PIN was issued, your status deteriorates — even if your PIN was valid when generated.
Implication for tenders and time-sensitive applications: Apply for your TCS as close to the deadline as possible, maintain your compliance throughout the tender period, and do not assume a PIN issued weeks ago still shows a “Compliant” status if your submission deadlines have passed in the interim.
What to Do If Your Status Is Non-Compliant
If SARS declines to issue a TCS or your compliance status shows as non-compliant, work through the following checklist:
Check outstanding returns first. Log into eFiling and view the “My Compliance Profile” tab. Outstanding returns are listed with their submission deadlines. Submit all outstanding returns — even if you believe they will show a nil balance.
Address outstanding debt. If you have assessed tax debt, you have two options: pay the outstanding amount in full, or apply for a formal payment arrangement (deferral) through eFiling or your SARS case officer. A payment arrangement in good standing counts as compliance — the debt must be on an approved arrangement and payments must be current.
File a formal dispute if you disagree with an assessment. If SARS has issued an assessment you believe is incorrect, file a formal Notice of Objection (NOO) through eFiling. A dispute in progress does not automatically restore your compliant status, but it creates a record that the assessment is contested.
Verify your registered obligations. Confirm that you are registered for every tax type SARS expects from you based on your circumstances. If you have employees, PAYE registration is expected. If you are a VAT vendor by activity, VAT registration is expected. Gaps in registration can flag your profile.
Call the SARS Contact Centre. For complex situations — disputed debt, an error on your profile, or a status that appears incorrect despite your returns being filed — the SARS Contact Centre at 0800 00 7277 can investigate and escalate if needed.
How Long Is a TCS Valid?
The TCS PIN itself does not expire — but the status it reflects is live and real-time. A third party verifying your PIN in six months’ time will see your compliance status as it exists then, not as it was when you received the PIN.
For tender purposes, many tender documents specify that the compliance status must be current at the closing date of the tender. This means your TCS is valid as long as you remain compliant — it becomes effectively invalid the moment your status changes to non-compliant.
There is no need to apply for a new TCS PIN for each use of the same PIN — a single PIN can be shared with multiple third parties for its intended purpose. You would apply for a fresh PIN if the original PIN’s purpose differs from the new requirement (e.g., you used a Good Standing PIN for a property transaction and now need a Tender PIN for a bid).
Frequently Asked Questions
Can I get a tax clearance certificate at a SARS branch?
No — in most cases, branches can no longer issue paper tax clearance certificates. The TCS system is fully electronic. If a third party is insisting on a paper certificate, ask them to confirm whether a SARS eFiling verification PIN is acceptable — in virtually all cases it is, as the paper certificate no longer exists in the SARS system. Some old-format third parties may need to be educated that the system has changed.
How long does it take to get my TCS approved?
For a clean compliance profile — all returns filed, no outstanding debt — approval is often immediate during SARS business hours. Complex profiles or cases requiring manual review by a SARS official may take 2–5 business days. Applying at least five to ten working days before a deadline is recommended, especially for tender submissions.
Can a company apply for a TCS on behalf of a director?
Companies have their own Tax Compliance Status (on the company’s tax reference number), and individual directors have their own personal TCS (on their personal tax reference number). Tenders and government applications often require both the company’s TCS and the directors’ personal TCS. Apply separately for each using the relevant eFiling profile for that entity or individual.
What if I have a payment arrangement with SARS — does that count as compliant?
Yes — if you have a formally approved payment arrangement with SARS and you are current with the agreed payments, your status should reflect as compliant for TCS purposes. An arrangement that has lapsed (missed payments) will not be treated as active. Confirm your arrangement is in good standing before applying for a TCS.
I live and work abroad — can I still get a TCS in South Africa?
Yes, if you remain a South African tax resident. As long as your ITR12 is filed and any SARS obligations are met, you can apply for a TCS regardless of where you physically are — the process is entirely online via eFiling. If you have formally ceased South African tax residency, your obligations depend on whether you have submitted a final tax return covering the cessation date and whether any exit tax has been assessed and settled.
The SARS Tax Compliance Status system is one of the most practical improvements SARS has implemented in recent years — real-time verification is faster and more reliable than chasing paper certificates. The bottleneck is always the same: ensuring your underlying compliance is clean before you need the PIN. Check your compliance profile before a deadline arrives, not after.
Related: SARS audit and verification process
Sources: SARS, “Manage your Tax Compliance Status” (sars.gov.za/individuals/manage-your-tax-compliance-status/); SARS, “How to request your Tax Compliance Status” (sars.gov.za/individuals/manage-your-tax-compliance-status/how-to-request-your-tax-compliance-status/); SARS, “Guide to the Tax Compliance Status functionality on eFiling” (sars.gov.za/guide-to-the-tax-compliance-status-functionality-on-efiling/); BizPortal, “SARS Services — Tax Compliance Status” (bizportal.gov.za/tax_status.aspx); SARS eFiling, Services page (sarsefiling.co.za). Retrieved 2026-06-04.