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What Is a Tax Compliance Status (TCS)?

Complete guide to Tax Compliance Status (TCS) in South Africa. Learn what TCS is, how to obtain it, why you need it, and how it affects your business and personal tax affairs.

Tax Expert
February 20, 2026
12 min read
What Is a Tax Compliance Status (TCS)?

What Is a Tax Compliance Status (TCS)?

Tax Compliance Status (TCS) is a certificate issued by SARS that confirms your tax compliance status. It's often required for various business and personal transactions. Understanding what TCS is, how to obtain it, and why you need it helps you navigate tax requirements effectively. This comprehensive guide covers everything you need to know about TCS in South Africa.

What Is TCS?

Understanding Tax Compliance Status

Definition:

  • Certificate issued by SARS
  • Confirms tax compliance status
  • Shows current tax position
  • Valid for specific period

Purpose:

  • Prove tax compliance
  • Required for various transactions
  • Business requirements
  • Personal requirements

Key Features:

  • Issued by SARS
  • Valid for limited period
  • Shows compliance status
  • May be required by third parties

Why Do You Need TCS?

Common Requirements

Business Transactions:

  • Tender applications
  • Government contracts
  • Business registrations
  • License applications
  • Partnership agreements

Financial Transactions:

  • Loan applications
  • Property transactions
  • Investment requirements
  • Banking requirements
  • Other financial matters

Personal Requirements:

  • Some employment
  • Professional registrations
  • Certain applications
  • Other personal matters

How to Obtain TCS

Via SARS eFiling

Step-by-Step:

  1. Log In to eFiling

  2. Navigate to TCS

    • Click on "Request" or "Services"
    • Select "Tax Compliance Status"
    • Choose type (Individual or Business)
  3. Request TCS

    • Select purpose
    • Enter required information
    • Submit request
    • Receive TCS
  4. Download Certificate

    • TCS generated immediately (if compliant)
    • Download PDF
    • Print if needed
    • Save for records

Available Types:

  • Individual TCS
  • Business/Company TCS
  • Different purposes
  • Various formats

Via SARS MobiApp

Mobile Request:

  1. Open SARS MobiApp
  2. Log in with eFiling credentials
  3. Navigate to "Services"
  4. Select "Tax Compliance Status"
  5. Request TCS
  6. Download certificate

Via SARS Branch

In-Person Request:

  1. Book appointment
  2. Visit SARS branch
  3. Request TCS
  4. Provide required information
  5. Receive certificate

Required Documents:

  • Valid ID
  • Tax reference number
  • Business documents (if applicable)
  • Other supporting documents

TCS Status Types

Compliant Status

What It Means:

  • All tax obligations met
  • Returns filed
  • Payments up to date
  • No outstanding issues
  • Good standing

Certificate Shows:

  • Compliant status
  • Valid period
  • Tax reference number
  • Issue date
  • Expiry date

Non-Compliant Status

What It Means:

  • Outstanding returns
  • Unpaid tax
  • Compliance issues
  • Penalties outstanding
  • Other issues

Impact:

  • TCS may not be issued
  • Or issued with non-compliant status
  • Need to resolve issues
  • Then request new TCS

Validity Period

How Long TCS Is Valid

Typical Validity:

  • Usually 12 months
  • May vary by purpose
  • Check expiry date
  • Request new one when expired

Important:

  • Valid for specific period
  • Expires automatically
  • Need to request new one
  • Check validity before use

Requirements for TCS

Compliance Requirements

To Obtain Compliant TCS:

  • All returns filed
  • All tax paid
  • No outstanding amounts
  • No compliance issues
  • Good standing

If Non-Compliant:

  • Resolve outstanding issues
  • File missing returns
  • Pay outstanding amounts
  • Clear penalties
  • Then request TCS

Using Your TCS

When to Use

Common Uses:

  • Submit with applications
  • Provide to third parties
  • Include in tenders
  • Business requirements
  • Personal requirements

Important:

  • Ensure TCS is current
  • Check expiry date
  • Valid for purpose
  • Keep copies

Sharing TCS

How to Share:

  • Download PDF
  • Email to recipient
  • Print and provide
  • Upload to systems
  • Other methods as required

Common Issues

Cannot Obtain TCS

Possible Causes:

  • Outstanding returns
  • Unpaid tax
  • Compliance issues
  • System problems
  • Other issues

Solutions:

  • Resolve outstanding issues
  • File missing returns
  • Pay outstanding amounts
  • Contact SARS
  • Try again after resolving

TCS Shows Non-Compliant

What to Do:

  • Review issues listed
  • Resolve each issue
  • File returns
  • Pay amounts due
  • Request new TCS

TCS Expired

Solution:

  • Request new TCS
  • Via eFiling
  • Or other methods
  • Ensure still compliant
  • Download new certificate

Best Practices

Regular Requests

When to Request:

  • Before needing it
  • When required
  • Before expiry
  • For specific purposes
  • As needed

Benefits:

  • Always have current TCS
  • Avoid delays
  • Meet requirements
  • Maintain compliance

Maintaining Compliance

To Ensure Compliant TCS:

  • File returns on time
  • Pay tax by due dates
  • Resolve issues promptly
  • Maintain good standing
  • Stay compliant

Frequently Asked Questions

How long does it take to get a TCS?

If you're compliant, TCS is usually available immediately via eFiling. If there are issues, resolve them first.

Is TCS free?

Yes, TCS is free when requested via eFiling or other official SARS channels.

Can I get TCS if I have outstanding tax?

You may get a non-compliant TCS, or TCS may not be issued until issues are resolved, depending on the situation.

How often can I request TCS?

You can request TCS as often as needed via eFiling. There's no limit on requests.

What if my TCS shows non-compliant?

Review the issues, resolve them (file returns, pay amounts due), then request a new TCS.

Can I use an expired TCS?

No, expired TCS is not valid. Request a new one before it expires or when needed.

Conclusion

Tax Compliance Status (TCS) is an important certificate that confirms your tax compliance. By maintaining compliance, requesting TCS when needed, and ensuring it's current, you can meet various business and personal requirements. Remember that TCS is only issued if you're compliant, so it's essential to file returns on time, pay tax by due dates, and resolve any issues promptly.

For assistance with TCS or to resolve compliance issues, contact SARS directly or consult a qualified tax practitioner.


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About the Author
Tax Expert

Tax Expert

Specializing in South African tax law, SARS eFiling, and tax compliance with extensive knowledge of the South African Revenue Service.