| (1) |
A taxpayer may apply, in the prescribed form and manner, to SARS for a confirmation of the taxpayer's tax compliance status. |
| (2) |
SARS must issue or decline to issue the confirmation of the taxpayer's tax compliance status within 21 business days from the date the application is submitted or such longer period as may reasonably be required if a senior SARS official is satisfied that the confirmation of the taxpayer's tax compliance status may prejudice the efficient and effective collection of revenue. |
| (3) |
A senior SARS official may provide a taxpayer with confirmation of the taxpayer's tax compliance status as compliant only if satisfied that the taxpayer is registered for tax and does not have any— |
| (a) |
outstanding tax debt, excluding a tax debt contemplated in section 167 or 204 or a tax debt that has been suspended under section 164 or does not exceed the amount referred to in section 169(4); or |
| (b) |
outstanding return unless an arrangement acceptable to the SARS official has been made for the submission of the return. |
| (4) |
An indication of the tax compliance status of a taxpayer must include at least— |
| (a) |
the date of the tax compliance status of the taxpayer; |
| (c) |
the taxpayer’s tax compliance status as at the date referred to in paragraph (a); and |
| (d) |
an indication that the taxpayer is a newly registered taxpayer until— |
| (i) |
the taxpayer, on the date referred to in paragraph (a), has— |
| (aa) |
reached the first date on which the taxpayer is required to submit a return or make a payment under a tax Act in respect of a tax for which the taxpayer is registered; or |
| (bb) |
submitted the return or made the payment, prior to the date referred to in item (aa); or |
| (ii) |
a period of one year from the date the taxpayer was registered for a tax in terms of a tax Act has lapsed, |
whichever occurs first.
[Section 256(4) substituted by section 29(a) of the Tax Administration Laws Amendment Act, 2022 (Act No. 16 of 2022), Notice No. 1542, GG47827, dated 5 January 2023]
| (5) |
Despite the provisions of Chapter 6, SARS may confirm the taxpayer’s tax compliance status as at the date of the request, or a previous date as prescribed by the Minister in a regulation under section 257(2A), by— |
| (a) |
an organ of state; or |
| (b) |
a person to whom the taxpayer has presented the tax compliance status confirmation. |
[Section 256(5) substituted by section 72 of the Tax Administration Laws Amendment Act, 2015 (Act No. 23 of 2015)]
| (6) |
A senior SARS official may revoke access to the taxpayer’s tax compliance status in terms of subsection (5),— |
| (a) |
the access was provided— |
| (ii) |
on the basis of fraud, misrepresentation or non-disclosure of material facts; or |
| (b) |
the correctness of the taxpayer’s current tax compliance status is questioned due to suspicion of fraud, misrepresentation or nondisclosure of material facts, |
and SARS has given the taxpayer prior notice and an opportunity to respond to the allegations of at least 10 business days prior to the revocation.
[Section 256(6) substituted by section 29(b) of the Tax Administration Laws Amendment Act, 2022 (Act No. 16 of 2022), Notice No. 1542, GG47827, dated 5 January 2023]
| (7) |
A taxpayer's tax compliance status will be indicated as non-compliant by SARS for the period commencing on the date that the taxpayer no longer complies with a requirement under subsection (3) and ending on the date that the taxpayer remedies the non-compliance. |
Administration of Estates Act, 1965
