Tax Clearance Certificates
Tax Compliance Status
SARS’s system makes it easier for taxpayers to obtain a Tax Clearance Certificate (TCC) and the system allows taxpayers to obtain a Tax Compliance Status PIN which can be used by third parties to verify your compliance status online via SARS eFiling.
To be tax compliant you need to:
- Have all outstanding returns submittedie. VAT returns, PAYE returns, Income Tax Returns
- All moneys owed to SARS must be up to date.
- Be registered for the tax products that you are liable for.
The taxpayer can view their status before requesting a certificate and identify non-compliance.
A Tax Practitioner can view your status on your behalf and assist to remedy any non-compliance.
A Tax Practitioner can request your Tax Compliance Status online via eFiling.
Benefits of using a tax practitioner.
- It enables the business owner to focus on his core activities while all administrative burdens are dealt with by qualified professionals.
- Tax Practitioners have a dedicated Call Center for specific taxpayer related queries.
- Tax Practitioners have dedicated offices for taxpayer related queries and can book appointments with SARS.
- They provide advice about the application of a tax Act.
- Complete or assists with the completion of a tax returns.
- A tax practitioner belongs to a regulatory body.
- Has to comply with SARS requirements for qualifications and experience.
- Participate in continuous professional development programmes to ensure their knowledge stays ups to date.
The Tax Administration Act (2011) has been amended requiring tax practitioners to register with a recognized controlling body, and with SARS.
The list of currently recognized controlling bodies:
• Chartered Institute of Management Accountants (CIMA)
• Chartered Secretaries Southern Africa (CSSA)
• Financial Planning Institute (FPI)
• Institute of Accounting and Commerce (IAC)
• SA Institute of Chartered Accountants (SAICA)
• SA Institute of Professional Accountants (SAIPA)
• SA Institute of Tax Practitioners (SAIT)
• The Association of Chartered Certified Accountants (ACCA)
• Association of Accounting Technicians Southern Africa (AAT(SA))
• Law Society of South Africa
• General Council of the Bar of South Africa, Bar Councils and Societies of Advocates referred to in Section 7 of the Admission of Advocates Act, 1964
• Independent Regulatory Board for Auditors (IRBA)
What are the requirements in order to register as a tax practitioner?
A tax practitioner, must meet the following requirements:
- Belong to or fall under the jurisdiction of a Recognised Controlling Body as referred to in 240A of the Tax Administration Act.
- Have the minimum qualifications and experience set by your Recognised Controlling Body.
- Have no criminal convictions for the offences described in s 240(3) of the Tax Administration Act.
- Participate in continuous professional development programmes set by your Recognised Controlling Body.
Wessels & Associates is a SARS Registered Tax Practitioner.We can submit the following statutory returns via e-filing or other portals on your behalf: