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Liquor Act, 2003 (Act No. 59 of 2003)

Regulations

National Liquor Norms and Standards

4. National Norms and Standards

4.5 Payment of Income Tax

 

(4.5.1) All registrants or license holders are required to comply with the Income Tax Act and Customs and Excise Duties Act, or any other applicable tax laws.

 

(4.5.2) A copy of a valid tax clearance certificate issued by South African Revenue Services ("SARS") must accompany application for registration and/ or license of the registrant as a mandatory requirement. Such copy must be certified and the certification stamp date must not be older than 3 months. This is also a mandatory requirement for all renewal applications.

 

(4.5.3) Tax clearance certificates are not transferable with liquor licenses but apply only in respect of the person or entity to which it was issued.