SARS no longer issues a paper Tax Clearance Certificate. Since 2019 the system has moved entirely online — what you now get is a Tax Compliance Status (TCS) PIN, which third parties verify directly on the SARS eFiling portal. The principle is the same as the old TCC, but the process is different, and understanding it avoids last-minute delays when a tender deadline is approaching.
What Is a Tax Compliance Status PIN?
A TCS PIN is a unique reference number that confirms your tax affairs are in order as of a specific date. Anyone you give the PIN to — a government department, a bank, a prospective client — can enter it on the SARS eFiling portal and see in real time whether you are compliant. The PIN is typically valid for a limited period, and compliance is assessed at the moment of verification, not when the PIN was first issued.
There are three categories:
- –**Good Standing** — the standard PIN for business and personal use
- –**Foreign Investment Allowance (FIA)** — for South African residents transferring funds abroad within their annual allowance
- –**Emigration** — for individuals formally emigrating for tax purposes
Most businesses and individuals need the Good Standing PIN.
When Do You Need One?
The most common requirements:
- –**Government and municipal tenders** — all public sector procurement above the prescribed threshold requires proof of tax compliance from every bidder
- –**CIPC transactions** — company registrations, amendments, and certain deregistration steps increasingly require TCS confirmation
- –**Liquor and gambling licences** — regulatory bodies require tax compliance before issuing or renewing licences
- –**Foreign exchange transactions** — banks require TCS confirmation for business forex transactions above certain limits
- –**Commercial property deals** — conveyancers request TCS confirmation on large transactions
- –**Private sector onboarding** — many larger corporates include tax compliance as a supplier requirement
How to Apply on SARS eFiling
1. Log in to SARS eFiling 2. Click Tax Status in the top navigation 3. Select My Compliance Profile 4. Review your profile — all line items must show green before a PIN will be issued 5. If compliant, click Activate My TCS PIN or Request TCS PIN 6. Select the PIN type 7. The PIN generates immediately and appears under My TCS PIN
You can share the PIN number directly or print a confirmation letter from eFiling.
Why Applications Get Blocked
If your compliance profile shows any outstanding items, SARS will not issue a PIN. Common reasons:
- –**Outstanding returns** — any unfiled return (income tax, VAT, PAYE, provisional tax) blocks the application regardless of whether tax is owed. A nil return still needs to be filed.
- –**Outstanding debt** — unpaid tax assessments block the PIN, even disputed amounts
- –**No payment arrangement** — if you carry a debt and have no arrangement formalised with SARS, compliance stays red
- –**Dormant registrations** — companies registered for PAYE that have never submitted EMP201 returns are frequently blocked here
The fix is to file all outstanding returns and either settle the debt or enter a formal payment deferral. Once the profile clears, the PIN generates immediately.
Payment Arrangements and Compliance Status
If you owe an amount you cannot pay in full, Section 167 of the Tax Administration Act allows you to enter into a payment arrangement with SARS. A signed deferral agreement, while active, restores compliant status and unblocks the TCS PIN.
This is routinely used by businesses that are operationally healthy but cash-flow constrained — particularly those tendering for government contracts where compliance is a hard requirement. Sikatrix Business Accountants negotiates these arrangements with SARS and manages the compliance restoration process.
References & Further Reading
- –[SARS: Tax Compliance Status](https://www.sars.gov.za/businesses-and-employers/tax-compliance-status/) — Official SARS guide to TCS PINs and the compliance profile
- –[SARS: eFiling Portal](https://www.sars.gov.za/efilehome/) — Where to apply for and manage your TCS PIN
- –[SARS: Tax Administration Act — Section 167](https://www.sars.gov.za/legal-counsel/legislation/acts/tax-administration-act/) — Payment deferral arrangements
*This article is for general information only. Tax compliance requirements vary depending on your registration status and history. Contact a [registered tax practitioner](/contact) for guidance specific to your situation.*
