For Emigration Purposes:
If you are leaving South Africa and ceasing to be a tax resident, you may need to apply for an Emigration Tax Clearance Certificate (also known as a “tax clearance for emigration”). This is important for ensuring that all your tax affairs are settled before you leave the country.
The certificate is necessary to confirm to the South African Reserve Bank (SARB) and other financial institutions that your tax liabilities have been settled, allowing the transfer of assets abroad if required.
For Temporary Travel:
For typical travel or short-term stays outside South Africa, a tax clearance certificate is not required. However, ensuring that your taxes are up-to-date is advisable, especially if you plan to conduct financial transactions or extend your stay abroad.
The need for a tax clearance certificate largely depends on the nature of your departure—whether it’s temporary travel or permanent emigration. For detailed guidance or specific situations, it’s recommended to consult with a tax professional or directly contact SARS.