The Tax Clearance Certificate (also referred to as a Tax Compliance Certificate or Tax Behavior Certificate) is an official document issued by the competent tax authority in a company’s country of registration. It certifies that the target company is in full compliance with its tax obligations and has no outstanding liabilities, penalties, or arrears at the time of issuance. This certificate is often required for participation in public tenders, cross-border transactions, government contracts, bank applications, and corporate due diligence.