Tax and SARS knowledge base

How do I request a tax compliance status for emigration or foreign investment?

Last reviewed: 28 August 2026

Direct answer

For a matter previously described as emigration or foreign investment, SARS uses the Approval International Transfer (AIT) Tax Compliance Status application. SARS says AIT replaced the earlier Emigration and Foreign Investment Allowance application types. Start from the Tax Compliance Status service on eFiling or SARS Online Query Service, select Approval International Transfer, and review the current SARS supporting-document requirements before submitting.

This guide explains the SARS TCS route. It does not determine exchange-control treatment, immigration status, financial-emigration consequences or tax residency. Those issues can require separate specialist advice.

What this means in practice

The name change matters because older checklists and advisers may still refer to an emigration tax-clearance application or a Foreign Investment Allowance request. SARS's current guidance combines those historic categories into the dynamic AIT application. If the purpose relates to an international transfer, use the current terminology when checking requirements and communicating with a bank or adviser.

The application should be prepared from a complete, consistent record. SARS directs users to current supporting-document material for AIT. Documents and requirements can depend on the taxpayer's circumstances, the transfer and the residency position, so do not use another person's document list as your final checklist.

SARS also states that a person who is non-resident should complete the Cease to be a Resident process before requesting TCS. That statement does not tell every reader whether they are tax resident or non-resident. It means the sequence should be checked before an AIT request is filed. A mistaken residency assumption can affect the documents and information needed.

Step-by-step

Identify the actual purpose of the request.

Confirm whether the transaction needs an Approval International Transfer TCS application rather than a Good standing request. Read the bank, authorised dealer or professional instruction carefully and keep it with your file.

Check the taxpayer's profile and compliance status.

Before requesting TCS, review My Compliance Profile and make sure registered particulars, returns, debt and registered reference numbers have been considered. An AIT application is not a shortcut around ordinary tax-compliance issues.

Consider the residency sequence.

SARS says that, before requesting TCS for non-resident, the taxpayer should have completed the Cease to be a Resident process. If you are unsure of your tax-residency status or the relevant date, get tailored advice before making declarations.

Find the current AIT supporting-document requirements.

Use the current SARS AIT information, not an old emigration or FIA checklist. Match documents to the actual taxpayer, transfer and requested approval. Keep a clear index so that the figures and dates in the application can be traced to source records.

Access Tax Compliance Status through eFiling or SOQS.

SARS says TCS can be requested through these official channels. Select Approval International Transfer and follow the live screens, as form wording and supporting-document prompts can change.

Complete the application accurately.

Ensure the taxpayer identity, residence information, transfer purpose and documents are consistent. Do not create substitute documents, omit material facts or make an unverified declaration to meet a deadline.

Save the submission and monitor the outcome.

Retain the application confirmation, case or reference number, all documents supplied and subsequent SARS correspondence. If SARS requests more information, respond through the specified official channel and keep an updated document list.

Documents and records to keep

The current SARS AIT supporting-document checklist or guidance used.
Taxpayer identity, residency and transfer records relevant to the application.
Records supporting figures, dates and declarations in the submitted request.
Proof of any Cease to be a Resident process where applicable.
The submission confirmation, SARS correspondence and final result.

Important limits and exceptions

An AIT TCS request is not the same as a general Good standing request. Use the correct category for the actual purpose. SARS also distinguishes this process from older emigration and foreign-investment application labels, so take care where a third party's wording is outdated.

This article does not tell you whether you are tax resident, whether a transfer is permitted, or how exchange-control or foreign-tax rules apply. Those questions depend on facts and can carry significant consequences. A SARS TCS outcome is also not a guarantee that a bank or other third party will process a transaction without its own requirements.

When to get tailored advice

Get tailored tax and exchange-control advice before an AIT application where tax residency has changed, significant assets are involved, records are incomplete, a trust or company is connected to the transfer, or the transaction is time-sensitive. TaxProof can help organise the tax-compliance evidence and current SARS documentation. SARS decides the TCS process and any resulting status.

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)