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How do I check whether a SARS tax compliance PIN is still valid?

How do I check whether a SARS tax compliance PIN is still valid?

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Direct answer

To check a SARS Tax Compliance Status PIN, use the official eFiling Tax Compliance Status verification function after the taxpayer has given you the PIN and authority to use it. SARS explains that the PIN authorises a third party to view the taxpayer's overall tax compliance status online. The result reflects the status at the date and time of the check, not necessarily the status when the PIN was originally issued.

The verification result is therefore a current check, not a document to file away indefinitely. Record the time and purpose of the verification if it supports a procurement, finance or other decision.

What this means in practice

A taxpayer who receives an approved TCS request obtains a unique PIN for that request. Sharing that PIN with an intended verifier allows the verifier to see the overall compliance status without receiving wider taxpayer information. SARS says no other taxpayer information is accessible through the PIN verification process.

The key point is that compliance is not static. A taxpayer may be compliant on the day a PIN is issued and later have an outstanding return, debt or registration issue that affects the status. Conversely, a taxpayer can remedy an issue after a prior check. That is why a verifier should use the live official function at the relevant time instead of relying only on a copied TCS letter or an old screenshot.

The PIN should be treated as sensitive business information. It is not a public identifier. A supplier, tenderer, employer, bank or other third party should request it only where there is a legitimate reason and should limit internal access to people who need to perform the verification.

Step-by-step

  1. Confirm the purpose and authority.

Establish why the organisation needs the compliance result and confirm that the taxpayer has authorised the check. Keep the request within the scope of that purpose.

  1. Obtain the PIN directly from the taxpayer.

Ask the taxpayer to provide the approved TCS PIN through a secure channel. Avoid relying on a PIN forwarded without context or one found in a document that was not intended for your organisation.

  1. Use the official SARS eFiling verification functionality.

Follow the current eFiling route for Tax Compliance Status Verification. SARS's TCS guide identifies separate access rights for TCS and TCS Verification in organisation and practitioner portfolios, so make sure the verifier has the relevant access.

  1. Enter the PIN accurately.

Check the PIN characters before submitting. If the system does not return the expected taxpayer context or result, stop and ask the taxpayer to confirm the PIN rather than repeatedly guessing.

  1. Read the status as at the time of the check.

The result reflects the overall tax compliance status at the date and time it is checked. It does not prove a fixed historic status and it does not reveal broader confidential tax information.

  1. Record the verification appropriately.

Save a dated internal note or authorised record of the result, the purpose and the person who completed the check. Follow your organisation's privacy and record-retention requirements.

  1. Recheck if the decision is later.

For a delayed award, payment or transfer, consider whether a fresh live verification is appropriate. A previous result should not automatically be treated as current.

Documents and records to keep

  • The taxpayer's authority to conduct verification.
  • The PIN received and the secure communication record.
  • A dated verification record and the business purpose for it.
  • Internal access and privacy records required by the verifier's policies.

Important limits and exceptions

A TCS PIN does not give the verifier access to returns, assessments, balances, identity documents or general account information. SARS says the verification process presents overall compliance status and protects other taxpayer information.

Do not use a PIN as a substitute for your own contractual or procurement checks. The third party's rules may require different documents or a result at a particular date. The tax-compliance verification is only one part of that decision.

When to get tailored advice

Seek advice if you are unsure whether your organisation has authority to request or use a PIN, if the result conflicts with a submitted TCS letter, or if access rights in an eFiling organisation portfolio are unclear. TaxProof can help explain the process and recordkeeping, but SARS controls the verification service and its result.

Related TaxProof guides

  • How do I get a tax compliance status PIN from SARS? (B05-ADM-005)
  • Why is my SARS tax compliance status not good standing? (B05-ADM-007)

Sources

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