The answer to this query is based on legislation as at2014/03/13.
sister is emigrating by the end of the year and to this end requires a tax
clearance certificate. She is psychologist and has never had to pay income
tax (she falls below the tax threshold) and is not a VAT vendor. What is the
process to obtain a tax clearance certificate, can she apply for one on
would have to complete an IT77 on behalf of your sister and register her as a
taxpayer even if only for the purposes of getting a tax clearance
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.