AIT Clearance: How to Prepare an International Transfer File That Can Be Verified
An international transfer can be delayed even when the funds are available. SARS and the bank need a consistent file showing the applicant, tax-residency position, source of funds, transfer purpose and supporting records.
Funds can be available while the application file is still not ready.
AIT is not simply permission to move money. The tax profile, transfer details and source-of-funds evidence must support one coherent transaction story.
The wrong pathway is being used
The applicant, tax-residency status, transfer value or transaction type does not match the route being prepared for SARS or the authorised dealer.
The source of funds is not traceable
The money exists, but contracts, bank records, financial statements, tax returns or disposal documents do not clearly explain how it arose.
The tax profile is not ready
Outstanding returns, debt, incorrect registrations, outdated particulars or unresolved residency information create a separate compliance problem.
The documents tell different stories
Names, dates, values, ownership details and transaction explanations do not agree across the application, supporting schedules and source records.
Do not collect documents before defining what the transfer actually is.
The first assessment should identify who is transferring the funds, their tax-residency status, the transfer purpose, the total amount, the destination and the route expected by the bank or authorised dealer.
Once the transaction is clear, the evidence can be selected and reconciled. Starting with a generic document list often creates duplicated records, unexplained gaps and a file that still does not answer the central source-of-funds question.
What should be assembled before the AIT application is submitted.
The exact records depend on the source of funds and the applicant's circumstances, but these controls provide a disciplined starting point.
A current My Compliance Profile view and confirmation of the applicant's tax-residency status.
The proposed international-transfer amount, purpose, destination and expected transfer route.
A source-of-funds schedule that reconciles the total transfer value to the underlying transactions.
Bank statements, contracts, sale agreements, distribution records, loan documents or investment evidence relevant to the source.
Tax returns, financial statements and accounting records that support the origin and tax treatment of the funds.
An assets-and-liabilities view and any additional records required for the applicant's facts and SARS request.
Move from an intended transfer to a controlled, traceable application.
The exact case changes by applicant, but the control sequence should remain disciplined.
Confirm the correct route
Establish the applicant, residency position, transfer purpose, value and bank or authorised-dealer requirements before preparing the application.
Repair the tax profile
Resolve material return, registration, debt or taxpayer-detail issues that could prevent a stable compliance result.
Map the source and flow
Show where the funds came from, how they moved, who owns them and how the proposed international transfer connects to the records.
Reconcile the evidence
Tie the application amount to bank records, contracts, accounting schedules, financial statements and tax information before submission.
Submit and manage follow-up
Track the case, respond to further-information requests and keep the bank or authorised dealer aligned with the approved amount and supporting file.
An approved PIN is part of the process—not the whole transfer file.
The Tax Compliance Status PIN allows an authorised third party to verify the taxpayer's current status. The bank or authorised dealer may still require the approved amount, transaction documents and its own compliance evidence.
The taxpayer should keep the tax profile current after approval. A PIN verification reflects the compliance position when it is checked, so new outstanding returns, debt or profile issues can still affect the result presented to the third party.
A sensible transfer control
Keep one reconciled case file containing the application, approval letter, source-of-funds schedule, submitted evidence, SARS correspondence, bank requests and final transfer records.
Connect the international transfer to the tax and accounting records behind it.
A strong AIT file often depends on work completed across the wider accounting, tax and reporting system.
AIT Clearance Support
Assess readiness, organise the evidence file and manage the application process.
Tax & SARS Compliance
Resolve return, debt, registration or taxpayer-profile issues that affect readiness.
Annual Financial Statements
Support the source of funds and financial position with reliable year-end records.
Common questions about AIT clearance and international transfers.
What is Approval International Transfer used for?
Approval International Transfer is the SARS Tax Compliance Status application used by individuals for qualifying international transfers. It replaced the previous Foreign Investment Allowance and emigration application types. The correct route depends on the applicant, tax-residency status, transfer amount and transaction facts.
Is AIT the same as a Good Standing PIN?
No. Good Standing confirms general tax compliance for third-party verification. Approval International Transfer is a transaction-specific application that includes transfer details and supporting source-of-funds evidence.
What documents prove the source of funds?
The evidence depends on the source. It may include bank statements, sale agreements, contracts, financial statements, tax returns, distribution records, loan documents, investment statements, probate or inheritance records and supporting reconciliations.
Can an AIT application proceed with outstanding SARS issues?
Material non-compliance can delay or prevent a successful application. The taxpayer profile should be reviewed first so outstanding returns, debt, registration or taxpayer-detail issues can be dealt with in the correct sequence.
Does approval guarantee that the bank will transfer the funds?
No. SARS approval addresses the tax-compliance application. The bank or authorised dealer may still require transaction documents, exchange-control information, account verification or other evidence before processing the transfer.
Can LBA help with an AIT evidence file?
LBA can assess readiness, organise accounting and tax records, reconcile the source of funds, support the application and coordinate evidence-based responses. Legal, exchange-control, investment or complex structuring questions may require other authorised specialists.
Official references
This article is a practical overview, not legal, exchange-control or investment advice. Current requirements should be confirmed against SARS guidance, the authorised dealer's process and the applicant's specific circumstances.