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News & Press: SARS operational & eFiling questions

Tax clearance certificate for emigrating where taxpayer is below tax threshold

13 March 2014   (0 Comments)
Posted by: Author: SAIT Technical
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Author: SAIT Technical

The answer to this query is based on legislation as at 2014/03/13.

Q: My 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 efiling? 

A: You 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 certificate.


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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