Supplier Risk
Tax Compliance PIN Expiry Tracking
Monitors SARS Tax Compliance Status PIN validity across active suppliers at award and payment.
Why Tax Compliance PIN validity must hold at award and at payment
SCM regulation requires that the state contracts only with tax-compliant suppliers, and the SARS Tax Compliance Status PIN lets institutions verify that status in real time at award and throughout the contract. A PIN that was valid at award but lapsed before payment exposes the institution to contracting with a non-compliant vendor, a recurring AGSA compliance finding. AuditPro Core monitors PIN validity across the active supplier base so neither award nor payment proceeds against an expired status.
The Numbers
AuditPro Core renders this view from your tenant's live, tamper-evident records. The figures below are illustrative sample data.
Active Suppliers
2,160
Expired PIN
184
8.5% of base
Paid After Expiry
97
R 14.7m
Re-Verified On Time
78%
▲ 9%
Expired-PIN Suppliers Over Time
Payments Made on Expired PINs
| Supplier | PIN Expired | Payment Date | Amount (R'000) |
|---|---|---|---|
| Vendor 0921 | 2026-01-10 | 2026-03-02 | 3120 |
| Vendor 1044 | 2025-12-05 | 2026-02-18 | 2480 |
| Vendor 1188 | 2026-02-01 | 2026-03-15 | 1760 |
| Vendor 1203 | 2025-11-20 | 2026-01-29 | 940 |
Figures shown are illustrative sample data for demonstration. AuditPro Core renders these views from your own tenant's live, tamper-evident records.
From clearance certificate to TCS PIN
The old tax clearance certificate has been replaced by the Tax Compliance Status system, where a PIN allows third parties to verify a taxpayer's status on demand. Compliance is a moving state, not a once-off certificate.
Two control points
Tax compliance must be confirmed at award and remain valid through to payment. A supplier can fall out of compliance mid-contract, so a single check at award is insufficient.
Continuous verification
Because status can change daily, point-in-time checks miss lapses. Ongoing monitoring against the PIN is the only way to ensure payments are not released to a non-compliant supplier.
How AuditPro Core Bridges the Gap
- Validity tracking: records PIN issue and expiry per supplier and flags lapses across the active base.
- Dual-checkpoint control: tests compliance both at award and immediately before each payment release.
- Exception workflow: holds payments tied to suppliers with an expired or absent PIN pending re-verification.
- Traceability to source: links each compliance check to the SARS verification and the relevant transaction.
Key Takeaways
- Tax compliance is a live status, not a certificate filed once at registration.
- Verify at award and again at payment; mid-contract lapses are common.
- An expired PIN at payment is a compliance breach even if award was clean.
- Continuous PIN monitoring is more defensible than periodic spot checks.
See This on Your Own Data
AuditPro Core renders this dashboard from your tenant's live, tamper-evident records — every figure traceable to source.