A buyer can verify SARS compliance by requesting the seller’s official tax clearance certificate and reviewing recent income tax, VAT, and payroll filings. Consulting a tax professional to confirm authenticity and check for outstanding liabilities ensures a clear picture of the seller’s tax standing.

For a buyer, verifying a seller’s SARS compliance is one of those steps that brings real peace of mind in an otherwise nerve-wracking process. The most reliable method is to insist on an official Tax Compliance Status (TCS) PIN from the seller, which allows you (or your advisors) to independently confirm their real-time tax standing directly on SARS eFiling. This should be backed up by a careful review of recent tax returns (income tax, VAT, PAYE where relevant) and confirmation that there are no outstanding audits, disputes, or payment arrangements lurking in the background. It may feel a bit awkward to ask, but transparency here protects you from inheriting nasty surprises and that reassurance is worth it.