The SARS tax compliance checklist — and how the Tax Compliance Status PIN actually works

SARS defines tax compliance around three things: being registered for every tax type that applies to you, submitting every return on time, and paying all tax debt on time. The Tax Compliance Status (TCS) system replaced the old paper Tax Clearance Certificate, and it works through a PIN that a taxpayer shares with a third party such as a tender issuer, rather than a certificate the taxpayer hands over.

Reviewed by TefCo Compliance Research — last verified 15 September 2026.

In short

To be tax compliant, SARS checks: registration for all required tax types, all returns submitted, and all tax debt paid.
The TCS system replaced the Tax Clearance Certificate; instead of a certificate, SARS issues a PIN.
A unique PIN is issued for each TCS request, and third parties see your live status as at the moment they check it, not the status at the date the PIN was issued.
You must activate the TCS service on eFiling once before you can request a PIN.

The registration and filing file

Registration confirmation for every applicable tax type: income tax, PAYE, SDL, UIF, VAT.
Proof of the last EMP201, EMP501, VAT201, provisional tax (IRP6) and income tax return (ITR12/ITR14) submitted.
SARS Statement of Account showing no outstanding tax debt, or an approved payment arrangement for any debt that exists.
Banking details on file and confirmed current with SARS.
eFiling profile with Tax Compliance Status functionality activated.

Getting and using a TCS PIN

To activate the Tax Compliance Status service, you need to be registered for eFiling with at least one tax type activated on your profile. Once activated, your "My Compliance Profile" shows your status against SARS's compliance requirements, and you can request a Tax Compliance Status for a specific purpose — such as Good Standing or Approval International Transfer — which SARS approves and returns as an overall status plus a PIN.

The PIN itself does not disclose your tax information. It authorises a specific third party — a tender issuer, a funder, a government department — to view your current tax compliance status online via eFiling, as at the date and time they check it, not the date the PIN was issued to you. A unique PIN is issued for each request.

TCS request types
Request type	Typical use
Good Standing	Tenders, contracts, and general good-standing checks (replaced the separate Tender TCS type)
Approval International Transfer (AIT)	Foreign investment allowance and emigration-related transfers — replaced the older FIA and Emigration application types

Why a PIN can go stale

Because a third party's view of the PIN reflects your live status at the moment they check it, a PIN issued while you were compliant will show non-compliant if a return later falls overdue or a debt arises before the third party checks it. Keeping the underlying filing and payment record current matters more than the PIN itself.

Only requesting a PIN once and reusing it indefinitely is a common mistake — request a fresh PIN close to when it will actually be checked, and keep filings current in between.

Frequently asked

Is a Tax Clearance Certificate still issued?

No. The Tax Compliance Status system replaced the Tax Clearance Certificate; SARS now issues a PIN linked to your live compliance status instead of a static certificate.

Can a third party see my full tax information from the PIN?

No. The PIN only reveals your overall compliance status as at the date and time the third party checks it — no other taxpayer information is disclosed.

Do I need a different PIN for every tender I apply for?

You can request a unique PIN per request, which lets you control who has visibility of your status and when — SARS confirms a unique PIN is issued for each request made.

Sources

TefCo Corporate Compliance (Pty) Ltd is a compliance management platform, not a legal, tax or advisory firm. This guide is general information, not advice. Fees, dates and thresholds change — confirm current figures with the regulator before you rely on them.