According to the Practical Vat Loose Leaf Service SARS uses a TCC to certify, after checking its records that you've fulfilled all required tax returns and paid all taxes, penalties and interest due as of the date the TCC is issued.
How do you get a tax clearance certificate?
You need to apply for a tax clearance certificate via e-filing or at your local SARS branch.
Let's take a closer look at these two methods.
Two ways to apply for a tax clearance certificate
#1: On-line, via e-filing
Please note that you need to complete a separate application form for every type of TCC needed.
#2: Application via the branch office (walk in)
This is probably the one area where you have the most headaches.
Because not all SARS offices operate consistently andwhat applies in one SARS office, often doesn't apply in another.
The right person must go in to SARS to get a tax certificate. It's not enough to send your company driver for instance.
If you decide to send your financial manager for instance, make sure he has the following documents:
Remember, SARS requires 21 business days to process an application for a Tax Clearance Certificate.