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News & Press: SARS operational & eFiling questions

Application for estate compliance letters

Wednesday, 15 October 2014   (0 Comments)
Posted by: Author: SAIT Technical
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Author: SARS

Q: How do I apply for a TCC for a deceased estate?

A: If you require a tax clearance certificate for the Income tax part of the Estate you need to apply for the clearance certificate at your nearest SARS branch office or on the SARS website-

If you ask about the Estate duty clearance letter the executor need to calculate the Estate Duty when he prepares the liquidation and distribution account. The executor must complete the Estate Duty return (REV 267) and send it to the Master of the High Court’s office where the estate is registered. A copy of the liquidation and distribution account must be sent with the REV 267. The Master will then assess the Estate Duty payable. 

The Master office will issue you with a REV250 assessment.  As soon as you receive the assessment please forward the assessment to the Estate duty inbox. The Estate duty department will then be able to inform you if there is any Estate duty/interest payable.

If the Estate duty is up to date the Estate duty department will issue you with a clearance letter, which can then be submitted at the Master office.

Disclaimer: Nothing in this query and answer should be construed as constituting tax advice or a tax opinion. An expert should be consulted for advice based on the facts and circumstances of each transaction/case. Even though great care has been taken to ensure the accuracy of the answer, SAIT do not accept any responsibility for consequences of decisions taken based on this query and answer. It remains your own responsibility to consult the relevant primary resources when taking a decision.



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.

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