Enhanced efiling process to apply for a Tax Clearance Certificate (TCC)
10 September 2014
Posted by: Author: SARS
SARS introduced an enhanced TCC application process on eFiling and in SARS branches. This was the first step in the phased implementation of a modernised tax compliance process.
This process has now been further enhanced in our efforts to guard you against fraud and the misuse of Tax Clearance Certificates (TCCs).To see the basic information on Tax Clearance Certificates, click here.
What has changed in the TCC application process?
1. From 3 March 2014 posted, faxed or emailed TCC applications will no longer be accepted. An application for a TCC must either be made via eFiling or at a SARS branch. In the case of a Foreign Investment Allowance (FIA) or emigration, the TCC can only be applied for at a SARS branch.
2. A TCC that’s not immediately approved will be sent away for review and can no longer be finalised at a SARS branch.
- All supporting documents must be provided, in order to speed up the application process.
- A response on the outcome will be provided within five (5) business days. An email notification will be sent, where applicable, and include a reason for being declined, if applicable.
- Approved TCCs must be collected at a SARS branch.
3. eFiling applications and holding companies – When requesting a TCC the holding company’s (legal entity’s) tax reference number(s) [Income Tax; Value-Added Tax (VAT) and/or Employees Tax (PAYE)] must be used.
If the application is for a branch or division of the main company, the branch VAT reference number and Payroll taxes [Pay-As-You-Earn (PAYE), Skills Development Levy (SDL) and/or Unemployment Insurance Fund (UIF)] must be used.
SARS will add all sub-entities belonging to the holding company and provide a consolidated compliance view.
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 TCC will not be issued.
Top Tip: The VAT registration number that appears on the TCC will be the number of the requesting sub-entity. The trading name that appears on the TCC is related to the Holding company's trading name.
4. The name which will appear on the TCC will be according to SARS’s records per tax reference number (Income Tax, VAT and/or PAYE), including a trading name – where applicable – and will be pre-populated next to each reference number reflected on the TCC.
If you don’t agree with the names pre-populated, you will have to update your registered particulars at a SARS branch with the relevant supporting documents, e.g. Company registration documents as provided by the Companies and Intellectual Property Commission (CIPC), etc. For more information on how to update your register details click here.
The validity and contents of the TCC can be verified by contacting our Contact Centre on 0800 00 7277.