Opportunity or Risk: The New SARS AIT Tax Clearance Status Process

On 24 April 2023, SARS announced the ‘new enhanced’ Tax Compliance Status (TCS) processes
that were applicable with immediate effect. The changes that SARS announced included the
discontinuation of the Tender TCS application, as well as the consolidation of the Foreign
Investment Allowance (FIA) and Emigration TCS application types into one; these were dubbed
‘Approval International Transfer’ (AIT).

Thomas Lobban
Head of Cross-Border Tax