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The video tutorial on the Write Planning channel teaches viewers how to obtain a tax clearance certificate with a PIN on the SARS eFiling website. The certificate is essential for business purposes and can be obtained for free, although consultants may charge a consultation fee for assistance. The tutorial aims to help viewers obtain their own tax clearance certificate for various purposes, such as business, individual, NPO, or organizational needs. Viewers are encouraged to subscribe to the channel for more helpful content.