Placing a tax emigration on record as a family unit

With effect from 1 March 2021, with the SARB process being shifted to being attended to by SARS, when submitting a TCR01 application for purposes of emigration, you can elect for your tax emigration to be recorded as part of a “family unit” where the status of the applicant, their spouse and minor children will be noted as part of one application.

You would need to then ensure that the Assets and Liabilities and supporting documentation provided to SARS as part of the one application include those for both the applicant and their spouse as well as the assets of any minor children.

Where the applicant wishes a separate TCS pin to be issued for each spouse independently, two separate applications will be required to be made to SARS.

See the updated Guide to the Tax Compliance Status on eFiling.

02/07/2021