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How can one obtain a tax clearance certificate for a deceased estate?

Friday, 20 February 2015   (0 Comments)
Posted by: Author: SAIT Technical
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Author: SAIT Technical

Q: I have a client who has been made the executor of her mother’s estate by the Master of the High Court. The client has been informed that she needs to get a tax clearance certificate from SARS for her mother as well as proof that her mother’s income tax number is active.  I have suggested that she appoint a qualified co-executor but she is hesitant to do so.Do you know how my client can go about getting the relevant documents?  I have tried to look this up on the SARS site but to no avail.

A: In our view the "representative taxpayer” per section 153 Tax Administration Act will be allowed by SARS to exercise the relevant authority on behalf of the estate to request the relevant document and information from SARS. A "representative taxpayer” by definition in section 1 of the Income Tax Act includes an executor of an estate.The executor will have to take with his or her ID and a certified copy of the appointment by the Master of the High Court as executor. Where a person other than the executor will be requesting such information, such person would require a relevant power of attorney from the executor, a certified copy of the executors ID, the executor’s appointment letter and that person ID.

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.



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