Liquor Act, 2003 (Act No. 59 of 2003)RegulationsNational Liquor Norms and Standards4. National Norms and Standards4.5 Payment of Income Tax |
| (4.5.1) | All registrants or license holders are required to comply with the Income Tax Act and Customs and Excise Duties Act, or any other applicable tax laws. |
| (4.5.2) | A copy of a valid tax clearance certificate issued by South African Revenue Services ("SARS") must accompany application for registration and/ or license of the registrant as a mandatory requirement. Such copy must be certified and the certification stamp date must not be older than 3 months. This is also a mandatory requirement for all renewal applications. |
| (4.5.3) | Tax clearance certificates are not transferable with liquor licenses but apply only in respect of the person or entity to which it was issued. |