Compliance Monitoring
Supplier Tax Clearance Validity
Tax-compliance status is now live through SARS PIN verification — a status valid at award can lapse before payment.
Why tax-compliance status must be live, not point-in-time
SCM regulations and the SARS tax-compliance regime require that suppliers be tax compliant, but the old tax-clearance certificate has given way to a live Tax Compliance Status verified through a PIN, meaning a supplier's status can change between award and payment. Paying a non-compliant supplier, or awarding to one whose status has lapsed, is a SCM breach that contributes to irregular-expenditure findings. AuditPro Core checks supplier tax-compliance status at both award and payment through SARS PIN verification so compliance is confirmed at the moment it matters rather than assumed from a stale certificate.
The Numbers
AuditPro Core renders this view from your tenant's live, tamper-evident records. The figures below are illustrative sample data.
Active suppliers
3 410
Compliant PIN
91%
▲ 3%
Expired at payment
104
Never verified
62
Supplier compliance rate by month
Payments to non-compliant suppliers
| Supplier | Paid | Tax status |
|---|---|---|
| Sigma Civils | R 1.8 m | Expired |
| Khanya Trading | R 640 000 | Non-compliant |
| Tshedza Supplies | R 312 000 | Never verified |
Figures shown are illustrative sample data for demonstration. AuditPro Core renders these views from your own tenant's live, tamper-evident records.
From certificate to live status
The static tax-clearance certificate has been replaced by a PIN that lets the entity verify a supplier's current status with SARS on demand. Reliance on an old certificate no longer demonstrates compliance.
Two control points: award and payment
Status must be confirmed when the contract is awarded and again before payment, because it can change in between. Checking only at award leaves the payment exposed.
Consequences of paying a non-compliant supplier
Payments to non-compliant suppliers breach SCM requirements and feed irregular-expenditure registers, with potential consequences for the responsible officials.
Currency and re-verification
A verification has a shelf life. Re-checking at defined intervals, or before each material payment, keeps the assurance current rather than relying on a single historic check.
How AuditPro Core Bridges the Gap
- PIN verification: supplier tax-compliance status is checked through SARS PIN verification at award and at payment.
- Exception workflow: suppliers whose status has lapsed or turned non-compliant are flagged before payment is released.
- Continuous monitoring: status is re-verified at intervals so assurance stays live across the contract.
- Traceability to source: each verification is logged with its result and timestamp for the SCM audit trail.
Key Takeaways
- The live PIN-verified status has replaced the old clearance certificate.
- Verify at both award and payment — status changes in between.
- Paying a non-compliant supplier is a SCM breach and feeds irregular expenditure.
- Re-verify at intervals; a single historic check is not live assurance.
See This on Your Own Data
AuditPro Core renders this dashboard from your tenant's live, tamper-evident records — every figure traceable to source.