Lula Bid

Guide

Your SARS tax compliance status PIN for tenders

Government buyers must check that bidders' tax affairs are in order. They do it with the SARS Tax Compliance Status (TCS) system, which replaced the old tax clearance certificate: you request a PIN from SARS and give it on SBD 1 or MBD 1, and the buyer uses it, or your CSD record, to see your status. SBD 2, the old tax clearance certificate form, is repealed.

Applies to
Every South African bidder. Foreign bidders answer the questionnaire on SBD 1 first.
Last reviewed

The issued tender pack always takes precedence. Buyers customise the standard forms and add their own conditions, so complete the forms and follow the rules in the pack you received. This guide explains the official forms; it is general information, not legal advice.

What the PIN is

A TCS PIN is a code SARS issues when you request your tax compliance status. It lets a third party you give it to, together with your tax reference number, view your tax compliance status online. They see your status on the date and time they check, and nothing else. SARS issues a new, unique PIN for each request.

Part B of SBD 1 requires bidders to submit the PIN so the organ of state can verify the taxpayer's profile and status, and allows a printed TCS certificate as well. Where no PIN is available but the bidder is on the CSD, the CSD number must be given. MBD 1 has the same rules. Departments and public entities must verify bidders' tax compliance status on the CSD (SCM Instruction 4A of 2016/17), and a municipality may not award to a person whose tax matters SARS has not declared to be in order (municipal SCM regulation 43).

SBD 2, the old tax clearance certificate requirements form, is on Treasury's list of repealed documents. A pack that still asks for an "original tax clearance certificate" is out of date; give the PIN and a printed TCS certificate and, if in doubt, ask the buyer in writing.

Requesting a PIN

SARS takes TCS requests on eFiling and through the SARS Online Query Service. On eFiling, in outline:

  1. Log in to SARS eFiling as the business (or as a tax practitioner for the business). The Tax Compliance Status service is activated once and then stays active.
  2. Open My Compliance Profile and check that every requirement shows as compliant.
  3. Choose Tax Compliance Status Request and the type of request. SARS's current guidance lists two types, Good standing and Approval International Transfer (the old foreign investment and emigration applications); for a tender, choose Good standing.
  4. Submit. If your tax affairs are in order, SARS issues the PIN by SMS or email, and it shows on your eFiling request dashboard. Print the TCS certificate if the bid document asks for one.

Menus on eFiling change from time to time. If the screens differ, follow SARS's page "How to request your Tax Compliance Status".

When your status shows non-compliant

Your status reflects your tax affairs when the buyer checks, not when you requested the PIN. SARS measures compliance against four requirements: registration for the tax types you need, submission of returns, tax debt, and relevant supporting documents. My Compliance Profile shows which requirement is not met, and you can challenge a status you disagree with. Fix it well before the closing date, because the buyer may check again before it awards.

  • In a joint venture or consortium, or with subcontractors, every party must give its own TCS certificate, PIN or CSD number (SBD 1 Part B, 2.5).
  • If the PIN you hold shows an expiry date, make sure it covers the closing date, and request a new PIN if it has lapsed.

How Lula Bid helps

  • Keeps your tax compliance status record in the document vault (Prepare package and up) with its PIN and expiry date, and flags it when it has expired or is about to.
  • Writes the PIN onto SBD 1 or MBD 1 when the form asks for it.

You still check every answer and sign the forms yourself. See what each package includes

Official sources

  1. SBD 1 Invitation to bid (Version 1 of 2023, Word) · National Treasury, Office of the Chief Procurement Officer
  2. MBD 1 Invitation to bid (revised, Word) · National Treasury, Office of the Chief Procurement Officer
  3. How to request your Tax Compliance Status · South African Revenue Service
  4. How to obtain your tax clearance information: Tax Compliance Status leaflet (updated 16 October 2024) · South African Revenue Service
  5. National Treasury SCM Instruction 4A of 2016/17: Central Supplier Database · National Treasury, Office of the Chief Procurement Officer
  6. Municipal Supply Chain Management Regulations, 2005 (GN 868, Gazette 27636) and amendments · National Treasury, MFMA
  7. Repealed Instruction Notes and forms (including SBD 2) · National Treasury, Office of the Chief Procurement Officer
  8. Central Supplier Database (CSD) · National Treasury

Last reviewed 10 October 2026 against these documents. Forms and instructions change; check the buyer's pack and National Treasury's site for later versions.