Tax and SARS knowledge base
How does a government institution use SARS Tax Compliance Status?
How should a government institution use a taxpayer's TCS PIN without treating it as a permanent clearance certificate?
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Direct answer
A government institution can use the SARS Tax Compliance Status service to verify the status made available through a taxpayer's TCS PIN for an authorised purpose. The result is time-sensitive and should be checked for the correct taxpayer and transaction context.
A PIN gives controlled access to a status. It is not a transferable certificate and does not prove that every statement in a bid, invoice or supplier record is correct.
What this means in practice
Verify as close as practical to the relevant decision and retain the date, taxpayer identity and result. A printout from an earlier tender may not support a later payment or award.
Restrict PIN access to staff who need it and do not publish it in open procurement files.
Step-by-step
- Confirm the lawful procurement, grant or payment purpose.
- Obtain the TCS PIN directly through the authorised process.
- Use the institution's approved SARS access and select the correct taxpayer.
- Verify the status and note the exact date and outcome.
- Match the tax identity to supplier master data and registration documents.
- Follow the institution's policy for a non-compliant or unavailable result.
- Retain the evidence with the decision record.
- Recheck if the decision is delayed or the status validity changes.
Documents and records to keep
- Authorised purpose and PIN receipt.
- Dated SARS verification result.
- Supplier identity match.
- Procurement or payment decision record.
- Reverification where required.
Important limits and exceptions
A compliant status can change and should not be represented as permanent.
The institution must apply procurement law and its own policy. SARS status does not replace those decisions.
When to get tailored advice
Get procurement and tax advice where identities do not match, a consortium is involved or a non-compliant result affects a live award.