We created a JV to do a project. The JV has 3 partners. When we started the JV we applied for a VAT registration number. SARS has taken months to process this application. Before the VAT registration could be finalised by SARS, one of the 3 partners seized trading (not in liquidation) and cant give me a Tax Clearance certificate (SARS again requested tax clearance certificates!). I now have months of VAT that needs to be paid to SARS. Is their a way to do payment without a VAT registration nmber?