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Obtaining a tax clearance certificate where there is an instalment payment agreement with SARS

Tuesday, 09 December 2014   (0 Comments)
Posted by: Author: SAIT Technical
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Author: SAIT Technical

Q: Is there a method to get tax clearance certificate if there is a deferred payment arrangement with SARS?

A: Our guidance assumes that the reference to ‘deferred payment arrangement’ is in fact to an ‘instalment payment agreement’ – i.e. where a senior SARS official enters into an agreement with a taxpayer in the prescribed form under which the taxpayer is allowed to pay a tax debt in instalments. This is in terms of section 167(1) of the Tax Administration Act.  In terms of section 256(3)(a) a senior SARS official may provide a taxpayer with a tax clearance certificate only if satisfied that the taxpayer is registered for tax and does not have any tax debt outstanding, excluding a tax debt contemplated in section 167.  

So, if all the tax debt outstanding is subject to an instalment payment agreement, SARS may issue a tax clearance.  We suggest that you refer the matter to a senior SARS official, such as the branch manager.  

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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