What’s new?
- 21 April 2023 – The new enhanced Tax Compliance Status (TCS) application form
The new enhanced Tax Compliance Status (TCS) application form has been introduced to facilitate the consolidation of Foreign Investment Allowance (FIA) and Emigration applications into a single application, “Approval International Transfer”. In addition, the Tender option was removed and the Good Standing Tax Compliance Status (TCS) must be used for all other scenarios where a 3rd party wants to verify a taxpayer’s Tax Compliance Status.
Prior to requesting a Tax Compliance status (TCS) for non-resident, you should have completed the Cease to be a Resident process. See Cease to be a Resident web page for more details.
The required supporting documents in respect of approval international transfer have been updated to reflect the recent changes in the Foreign Exchange Control processes as well as the promulgation of the Taxation Laws Amendment Act, 2020. You can now request your Tax Compliance Status here.
What is it?
Being tax compliant and ‘paying your fair share’ is not just good for you, but also contributes to the positive growth of our country’s economy which in turn benefits all South Africans.
The TCS system is available for the following applications:
- Good standing
- Approval International Transfer
To apply for your TCS, you can access the TCS system by selecting the TAX STATUS menu option on eFiling.
Top Tip: The Tender option no longer exist, and taxpayers must make use of the Good Standing application as it fulfils the same purpose. The Approval International Transfer option is a dynamic application that caters for SA residents transferring funds abroad as well as for those taxpayers who Ceased Tax Residency for non-residents purposes.
What is it for?
The Tax Compliance Status system makes it easy for taxpayers to request their Tax Compliance Status (TCS) via eFiling or the SARS online query system (SOQS) to receive a PIN that can be used to authorise and enable third parties to verify your tax compliance status.
The TCS PIN must be used by authorised third parties (those that you share the PIN with) to verify your compliance status online via SARS eFiling. It is important to remember that a taxpayer’s compliance status is not static and changes according to his/her/its continued compliance with tax requirements.
What do I need to do?
With this in mind, in order to be tax compliant you should make sure that:
- You do not have any outstanding tax returns.
- You have no outstanding debt to SARS unless a payment arrangement or suspension of payment has been agreed to.
- You are registered for all the tax products that you are liable for.
- Your registered particulars are updated. For more information on how to update registered particulars click here.
- You have either merged (via the Merge tool on eFiling) or declared (on the ERC01 form available as part of the TCS process on eFiling), all your registered tax reference numbers. For more information on Merge, click here.
The “My Compliance Profile (MCP)”, which is part of the TCS system, affords taxpayers an online view of their current compliance against specific requirements, as determined by SARS. Taxpayers can visually identify any non-compliance and take the necessary action to remedy these. The introduction of the MCP empowers taxpayers with more information about their tax compliance and forms the basis for the overall compliance status issued when a TCS application is submitted to SARS (for example for Good standing).
For more information on the tax compliance status processes follow the links below:
- How to access “My Compliance Profile” (MCP) via SARS eFiling
- How to request your Tax Compliance Status
- How to verify Tax Compliance Status
Need help?
If you need help to obtain your Tax Compliance Status, watch our helpful tutorial video on the SARS YouTube channel by clicking on the image below.
Related Documents
ASPOA – Authority on Special Power of Attorney by Tax Practitioner – External Form
GEN-ELEC-08-G01 – Guide to the Tax Compliance Status functionality on eFiling – External Guide
SPPOA – Special Power of Attorney – External Form
TPPOA – Special Power of Attorney to Tax Practitioner – External Form
Frequently Asked Questions
FAQ: How do I proceed after completion of the ‘Activation’ process, when I get the ‘Awaiting Registration Verification’ message?
The message is an indication that you have successfully activated...
Read MoreFAQ: I cannot activate my ‘My Compliance Profile’?
In order to activate the ‘My Compliance Profile’ you must...
Read MoreFAQ: All my tax products are not displayed on my ERC01/MCP?
If your ERC01 form or MCP does not display all...
Read MoreFAQ: I have tax products linked to me on my ERC01/MCP but they do not belong to me?
Visit a SARS branch to request the removal of the...
Read MoreFAQ: How do I fix my compliance status?
Click on the Non-Compliance indicator and follow the steps to...
Read More