Tax Clearances

Tax clearance certification is a requirement in Part 11 of the Tax Administration Act no.37 of 2018.

An application for a tax clearance certificate needs to be filed using the approved form.

A tax clearance certificate is required in specified circumstances. These are listed below:

Tender

For the purposes of approval of a tender by the Central Tenders Board

 

Tax Agent

For the purposes of an application (or renewal of) to Inland Revenue to be a registered Tax Agent (under Part 14 Division 3 of the Tax Administration Act no.37 of 2018)

Customs Broker

For the purposes of an application for (or renewal of) to Customs to be hold a Customs Broker License (under Section 205 of Customs Act)

Designated Agent

For an application (or renewal of) to the Citizen Commission to be a registered Designated Agent

Seasonal Worker Agent

For an application (or renewal of) to be a registered Seasonal Worker Agent for the purposes of the Seasonal Employment Act No.23 of 2007

 

A tax clearance certificate will be issued to an applicant only if the Department is satisfied that:

  • An applicant has no outstanding tax liability; or
  • If there is an outstanding tax liability, the applicant:
    • has entered into a satisfactory payment arrangement and
    • Is substantially compliant with their obligation to file tax returns

 

Click here to access the Application for a Tax Clearance Certificate Form