Customs

Sars has announced that it will introduce an enhanced Tax Clearance Certificate (TCC) application process on eFiling and in branches.
The following from its release: This is the first step in the phased implementation of a modernised tax compliance process to be introduced in the first quarter of 2014.
What happens?
You simply apply online using our improved online system and collect the certificate at the branch.
What do I need to do when applying for a TCC on eFiling?
When asking for a TCC you need to use the holding company’s (legal entity’s) Income Tax reference number. Ideally you should also use the entity’s Value-added Tax (VAT) and Employees’ Tax (known as PAYE) reference numbers.
What if it’s for a branch or division of the main company (entity)?
If you use a: (i) branch VAT reference number; (ii) branch registration number for Payroll taxes; (iii) Pay-As-You-Earn (PAYE); (iv) Skills Development Levy (SDL); and (v) Unemployment Insurance Fund PAYE
Then Sars will add all sub-entities belonging to the holding company and provide a consolidated compliance answer.
The tax compliance of sub-entities, divisions or branches of a corporate will have an impact on the holding company’s tax compliance status, meaning if any one of holding company’s sub-entities is non-compliant, the holding company will also be regarded as non-compliant and a Tax Clearance Certificate will not be issued.
Top Tip: the VAT registration number that appears on the TCC will be the number of the requesting sub-entity.
What name will be on the certificate?
The “Trading Name” will not be reflected on the TCC - only the legal names that are on Sars’ records will be reflected. What this means is, the legal names in Sars’ records per tax reference number will pre-populated next to each reference number reflected on the TCC.
If you don’t agree with the names pre-populated, you will have to update your registered particulars at a Sars branch with relevant supporting documents, eg, Company registration documents as provided by the Companies and Intellectual Property Commission (CIPC).
According to Sars this change is made as part of its efforts to guard against fraud and the misuse of the TCC.