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:
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Tender |
For the purposes of approval of a tender by the Central Tenders Board
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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) |
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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) |
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Designated Agent |
For an application (or renewal of) to the Citizen Commission to be a registered Designated Agent |
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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