Tax Clearance and Tax Compliance Status: What Firms Need to Keep Current

Last updated: 11 October 2026

Clients ask for a "tax clearance certificate" constantly, for tenders, for foreign investment allowances, for moving money offshore, for simply proving they're in good standing with SARS. The name has stuck, even though SARS moved away from issuing a single paper certificate some years ago in favour of a live Tax Compliance Status system. Knowing the difference, and keeping each client's status genuinely up to date, is what separates a smooth request from a last-minute scramble.

From Tax Clearance Certificates to Tax Compliance Status

SARS now manages tax compliance through the Tax Compliance Status (TCS) system on eFiling rather than issuing a single static certificate. A taxpayer in good standing can request a Tax Compliance Status for a specific purpose, such as Good Standing, Tender, Foreign Investment Allowance or Approval International Transfer (which replaced the old Emigration request), and SARS issues a PIN that a third party can use to verify the taxpayer's status online.

Why This Isn't a "Once-Off" Compliance Item

Because Tax Compliance Status reflects the taxpayer's position at the moment it's checked, a PIN that was valid when issued can stop reflecting "compliant" status if the client later falls behind on a return or a payment. This is different from the old paper certificate model, where a client might have assumed a certificate stayed valid for a fixed period regardless of what happened afterwards.

Each PIN also carries an expiry date, which shows on eFiling. Until then, anyone verifying it sees the client's live status, so a PIN can still be valid while the status behind it has turned non-compliant.

Common Problems Firms Run Into

A client requests a PIN for a tender, but an outstanding return from months earlier means their status doesn't reflect as compliant.
The firm assumes a previously issued PIN is still good, without checking that nothing has changed on the client's SARS profile since then.
Multiple entities under one client group each need their own request, and it's easy to lose track of which entity actually needs checking for a given deadline.
Clients ask for a "tax clearance certificate" using the old terminology, which can cause confusion about what's actually being requested.

Keeping Client Compliance Status Genuinely Current

Firms that manage this well don't treat a Tax Compliance Status PIN as a one-time task. They build in a regular check of each client's standing ahead of known triggers, like tender deadlines, foreign transfers, or periodic good-standing requests from banks and customers, rather than waiting for the client to ask under pressure.

Keep Every Client's Compliance Checks on Schedule

Compliance Tracker tracks the expiry date of each client's tax clearance (TCS) PIN alongside their other SARS and statutory deadlines, with an email reminder before it lapses, so nobody is caught out requesting a PIN under pressure.

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Frequently Asked Questions

Is a Tax Clearance Certificate the same as a Tax Compliance Status PIN?

They serve the same general purpose of proving a taxpayer is compliant with SARS, but the paper Tax Clearance Certificate has been replaced by the Tax Compliance Status system, which issues a PIN for third parties to verify online.

Does a Tax Compliance Status PIN expire after a fixed period?

Yes, each PIN has an expiry date shown on eFiling. While it's valid, a third party sees the client's live compliance status, so it can show non-compliant before the PIN expires if a return or payment falls behind.

What is a Tax Compliance Status PIN used for?

Common uses include tender applications, foreign investment allowance and international transfer requests, and general good-standing checks requested by banks or customers.

Why would a client's Tax Compliance Status suddenly show as non-compliant?

This usually happens when an outstanding return or payment affects the client's SARS profile after a previous PIN was issued, since the system reflects live status rather than a fixed point-in-time result.

Source: SARS tax compliance status guidance

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