3.9.3.1 Tax Clearance UCR FM owed SARS R1 million for vat and tax returns that was not submitted over a period of five years. The historical debt had made the life of the station very difficult as no business wants to trade or associates itself with a non-compliant radio station. UCR FM has engaged SARS at the highest levels locally and provisionally trying to look at possible solutions and arrangements to resolve the matter. In order for MDDA to provide funding to the station, there must be a tax clearance certificate. The Department has committed to assist the station with the debt during the2013/14 financial year.