​Who qualifies as a provisional taxpayer?

With reference to the definition of a provisional taxpayer in Paragraph 1 of the Fourth Schedule of the Income Tax Act No.58 of 1962, a provisional taxpayer is:

  • Any person (other than a company) who derives income, other than remuneration or an allowance or advance as contemplated in section 8(1).
  • Any company excluding public benefit organisations and recreational clubs.
  • Any person who is notified by the Commissioner that he is a provisional taxpayer.
Last Updated: 30/06/2013 11:33 AM     print this page
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