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News & Press: SARS News & Tax Administration

New Tax Clearance Certificate (Tcc) Application Process

09 December 2013   (0 Comments)
Posted by: Author: SARS Legal and Policy
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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 it’s 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 company’s tax compliance status, meaning if any one of holding company’s 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.  


WHY REGISTER WITH SAIT?

Section 240A of the Tax Administration Act, 2011 (as amended) requires that all tax practitioners register with a recognized controlling body before 1 July 2013. It is a criminal offense to not register with both a recognized controlling body and SARS.

MINIMUM REQUIREMENTS TO REGISTER

The Act requires that a minimum academic and practical requirments be set to register with a controlling body. Click here for the minimum requirements of SAIT.

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