​What is the purpose of provisional tax?

The purpose of provisional tax is to allow a taxpayer to pay income tax during the tax year in which the income is earned.

By paying the amounts due in terms of the provisional tax liability, the taxpayer will prevent large amounts of tax due on assessment, as the tax load is spread over the relevant year of assessment.

Last Updated: 30/06/2013 11:19 AM     print this page
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