Supplier Risk
Vendor Tax-Clearance Compliance
Verifies that paid vendors hold valid tax compliance status at award and payment.
Why Tax Status Is Tested
Organs of state may not award to suppliers in default of their tax obligations, and SARS tax compliance status must be verified at award and remain current through performance. A lapsed status discovered after payment exposes the institution to irregular-expenditure findings and reputational risk. AuditPro Core verifies compliance status at both award and payment points so a gap between the two is caught before the AGSA does.
The Numbers
AuditPro Core renders this view from your tenant's live, tamper-evident records. The figures below are illustrative sample data.
Vendors Checked
3,184
98% of active
Non-Compliant at Payment
126
▲ 19
Value at Risk
R 41.3m
non-compliant spend
Expiring in 30 Days
204
renewal due
Vendor Tax-Compliance Status
Non-Compliant Vendors Paid
| Vendor | Lapsed Since | Payments | Value (R'000) |
|---|---|---|---|
| Vendor 0471 | Feb | 6 | 3120 |
| Vendor 0689 | Mar | 4 | 2480 |
| Vendor 0254 | Jan | 9 | 2190 |
| Vendor 0917 | Apr | 3 | 1740 |
| Vendor 0033 | May | 2 | 980 |
Figures shown are illustrative sample data for demonstration. AuditPro Core renders these views from your own tenant's live, tamper-evident records.
PIN-Based Verification
SARS issues a tax compliance status PIN that allows real-time confirmation rather than a static certificate. Relying on a printed certificate from months earlier risks paying a supplier whose status has since turned non-compliant.
Award vs Payment Timing
Compliance at award does not guarantee compliance at payment. A supplier can fall into arrears mid-contract, so the status must be tested again before money is released.
Consequences of Non-Compliance
Paying a non-compliant supplier can render the expenditure irregular and may attract liability for the accounting officer. The control is therefore preventive, not merely a record-keeping formality.
How AuditPro Core Bridges the Gap
- Dual-point verification: tax status is checked at award and re-checked at payment, closing the window where compliance lapses unnoticed.
- Exception workflow: payments to suppliers without current compliance are held and routed for resolution.
- Traceability to source: each verification links to the SARS confirmation reference and date.
- Continuous monitoring: the supplier base is re-screened on a rolling basis rather than only at onboarding.
Key Takeaways
- Verify status at award and again at payment — compliance is not a one-time event.
- Real-time PIN checks beat stale printed certificates.
- Paying a non-compliant supplier can convert routine spend into irregular expenditure.
- Retain the SARS confirmation reference as audit evidence for each check.
See This on Your Own Data
AuditPro Core renders this dashboard from your tenant's live, tamper-evident records — every figure traceable to source.