SARS Tax Clearance Certificate Requirements


A SARS tax clearance certificate is a document which exempts an individual from paying tax for a period of one year.

This is issued by SARS and certain requirements have to be fulfilled by the individual tax payer in order to opt for a tax clearance certificate. The SARS tax clearance certificate is a valuable document but it is subject to certain terms and conditions.

If the tax payer is not in conformity with the stipulations of the SARS, then even an issued tax clearance certificate will be declared null.

What Is Needed to Obtain a SARS Tax Clearance Certificate?

  • There are some requirements which an individual has to meet with in order to obtain a SARS tax clearance certificate. The first thing that such an individual has to do is apply for a tax identification number. It is only after he is given the income tax reference number that such a person can apply for a tax clearance certificate that will be issued by sars.
  • The second requirement is that the individual has to pay all outstanding dues before applying for a SARS tax clearance certificate. This includes all kinds of dues like secondary tax on companies, administrative penalties and employees’ tax and so on. Without paying the dues the individual will not be eligible to receive the tax clearance certificate from sars.
  • All deferred arrangements made with the SARS will have to be adhered to if the individual has to obtain a TTC or tax clearance certificate from sars. This is a mandatory criterion and must be followed closely.
  • The tax reference number which will be entered by the individual in order to apply for a tax clearance certificate has to be valid and active. In other words, if the tax reference number if deregistered or suspended within the SARS system then the individual will not be eligible for tax clearance certificate from sars.
  • The registration details on the tax clearance certificate must match those on the SARS system. In case of any discrepancy between the two sets of details the individual’s application form will be rendered invalid and null.
  • The document is valid for a period of one year and only if the tax payer remains complaint with the norms of the sars. In case the tax payer fails to remain in conformity with the SARS norms, the tax clearance certificate will be rendered invalid and null again.


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