The SARS Notice of Non-resident Tax Status Letter. This letter confirms that you have ceased to be a tax resident of South Africa and indicates the effective date that tax residency was ceased. Taxpayers who have previously ceased tax residency and obtained the Emigration Tax Clearance Certificate (ETCC) or Tax Compliance Status (TCS) PIN for Emigration also require this letter.
To be able to apply for the SARS Notice of Non-Resident Tax Status Letter, one must meet the legal requirements to be considered a non-resident of South Africa for tax purposes, update their tax status and complete the verification process with SARS. SARS will then issue the confirmation letter.
When moving funds abroad, taxpayers must apply for the newly introduced Approved International Transfer (AIT) PIN with SARS, which is only valid for 12 months from the date of issue. If you apply for the AIT PIN as a non-resident taxpayer, the above-mentioned letter is a strict requirement.
**Kindly note that this change took effect on 24 April 2023, replacing the TCS PIN for Emigration and the Foreign Investment Allowance (FIA) PIN with the new AIT PIN.