SARS Tax Compliance Status (TCS): How to Obtain, Maintain and Submit It for Government Tenders — April 2026 Update

By Thabo Motsuenyane

As a General contractor in Gauteng, 2026 is shaping up to be a year of renewed focus on compliance and governance in public procurement. With the ongoing implementation of the Public Finance Management Act (PFMA) and the Preferential Procurement Framework Act (PPPFA), it is essential to ensure that your company's tax compliance status is in order. This article provides a pre-submission compliance audit checklist to help you obtain, maintain, and submit your SARS Tax Compliance Status (TCS) for government tenders.

The Regulatory Framework

The regulatory framework governing tax compliance in South Africa is multifaceted. The PFMA, which came into effect in 1999, sets out the framework for the management of public finances, including the requirement for tax compliance. The PPPFA, which was amended in 2017, provides for the promotion of broad-based black economic empowerment and requires bidders to be tax compliant. The South African Revenue Service (SARS) is responsible for issuing tax clearance certificates, which are a prerequisite for government tenders.

In Gauteng, General contractors must comply with the relevant legislation, including the PFMA, PPPFA, and the Broad-Based Black Economic Empowerment Act (BBBEE Act). The Construction Industry Development Board Act (CIDB Act) also applies to contractors in the construction sector. Municipalities are governed by the Municipal Finance Management Act (MFMA), which also requires tax compliance.

What General Suppliers in Gauteng Must Have in Place

To participate in government tenders, General suppliers in Gauteng must have the following documentation and registrations in place:

• Central Supplier Database (CSD) registration: issued by the National Treasury, valid for 2 years, and can be obtained through the CSD portal
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• BBBEE status: issued by a certified verification agency, valid for 1-2 years, and can be obtained through the BBBEE Commission
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• SARS Tax Compliance Status (TCS): issued by SARS, valid for 1 year, and can be obtained through the SARS eFiling portal
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• CIPC registration: issued by the Companies and Intellectual Property Commission, valid for 1 year, and can be obtained through the CIPC portal
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• COIDA registration (if employing staff): issued by the Compensation Commissioner, valid for 1 year, and can be obtained through the COIDA portal
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Step-by-Step Compliance Approach

To ensure compliance with the regulatory framework, General suppliers in Gauteng should follow these steps:

1. Always read the full tender document before starting your submission. The most common failure is applicants who do not respond directly to every evaluation criterion.
2. Verify your CSD registration and ensure it is up-to-date.
3. Obtain a SARS Tax Compliance Status (TCS) through the SARS eFiling portal.
4. Ensure your BBBEE status is current and verified by a certified verification agency.
5. Verify your CIPC registration and COIDA registration (if applicable).

The Most Common Compliance Failures

The most common compliance failures in government tenders include:

• Failure to submit a valid SARS Tax Compliance Status (TCS).
• Incomplete or inaccurate CSD registration.
• Invalid or expired BBBEE affidavit.
• Failure to attend compulsory briefing sessions.

2026 Context: What General Suppliers Should Focus On

In 2026, government priorities are shifting towards increased transparency and accountability in public procurement. General suppliers in Gauteng should focus on ensuring that their tax compliance status is in order and that they are registered on the CSD. The PFMA and PPPFA amendments are expected to introduce stricter compliance requirements, and suppliers must be prepared to meet these new standards.

As the government continues to prioritize broad-based black economic empowerment, General suppliers must ensure that they are compliant with the BBBEE Act and have a valid BBBEE status.

How Tenders-SA.org Helps

At Tenders-SA.org, we provide AI matching for General opportunities aligned to your compliance profile. Our Company Profile Builder captures your CSD registration and other compliance requirements, making it easier to respond to tenders. Our Tender Alerts notify you of new tender opportunities that match your profile. By using our platform, you can ensure that your company's compliance status is up-to-date and that you are responding to tenders that match your capabilities.

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Mining industry analyst and procurement advisor with a focus on the Bushveld Complex. Expert in B-BBEE compliance for the mineral resources sector.