ALL FAQs

How do I get a Notice of Registration?
The following Notices of Registration will no longer be issued: IT150 – Notice of Registration [Personal and Corporate Income Tax (CIT)] VAT 103 – Notice of Registration [Value-Added Tax (VAT)] EMP103 – Notice of Registration (Payroll Taxes).

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,

Are provisional tax payments refundable?
No, in terms of Paragraph 28, provisional tax payments are not refundable. Such payments will be set off against the liability for normal tax for the applicable year of assessment.

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:

Who is exempt from provisional tax?
The following persons / natural persons are not required to pay provisional tax: • Any person whose income is derived solely from remuneration. • Any person who does not carry on a business and

When must provisional tax be paid?
The due dates for provisional tax payments are: • First period: This payment must be made within six months from the commencement of the year of assessment • Second period: This payment must be made ...

What is estimated taxable income based on?
It is based on an estimate of the total taxable income derived by the taxpayer in respect of the year of assessment for which the provisional tax is payable.

What is the basic amount?
The basic amount is the latest assessed taxable income and excludes any taxable capital gain and the taxable portion of any lump sum, and also includes an 8% increase for each year from year last assessed.

How is the provisional tax calculated for the first period?
The tax for the first period is calculated as follows: •Half of the total tax for the full year •Less the employees tax deducted for the period (6 months) •Less any allowable foreign tax credits for the period (6 months).

How is the provisional tax calculated for the second period?
The tax for the second period is calculated as follows: •The total estimated tax for the full year •Less the employees tax paid for the full year •Less the any allowable foreign tax credits for the full year

How is the provisional tax payment calculated for the third period?
The tax for the third period is calculated as follows: •Total tax payable for the full year •Less the employees tax paid for the full year •Less the any allowable foreign tax credits for the full year •Less the amount paid ...

Is a provisional tax return required for the third period?
No, a provisional tax return is not required for the third period.

Must a taxpayer register with SARS to become a provisional taxpayer?
No, a formal registration is not required for provisional tax. If a taxpayer becomes liable to pay provisional tax, he/she only need to request an IRP6 return.

Must a taxpayer deregister with SARS if he/she is no longer liable for provisional tax?
No, a formal deregistration is not required for provisional tax. If a taxpayer is not liable for provisional tax, he/she is not required to submit IRP6 returns.

What is an IRP6?
An IRP6 is a return for payment of provisional tax.

Will an IRP6 return be issued to all provisional taxpayers?
No, SARS will no longer be issuing IRP6 returns to provisional taxpayers. If a taxpayer qualifies as a provisional taxpayer, he/she must request for an IRP6 return.

Will taxpayers be notified that SARS will no longer be issuing IRP6 returns automatically?
Yes. With the implementation of the new provisional tax process, a once off written notification will be issued to companies, trusts and individual taxpayers under the age of 65 to notify them: • That they are liable for provisional tax

Is an individual taxpayer over the age of 65 required to request for an IRP6 return?
No, individual taxpayers over the age of 65 are not required to request for an IRP6 return. With the implementation of the new provisional tax process, the following will be posted to these taxpayers:

Can a taxpayer download an IRP6 return from the SARS website?
No, the IRP6 return will be not be available on the SARS website, therefore a taxpayer will not be able to download the return.

How can a taxpayer request for an IRP6 return?
A taxpayer can request for an IRP6 return via the following channels: • eFiling • The SARS Contact Centre • The SARS branch office / Taxpayer Service Centre

How can a taxpayer submit an IRP6 return?
A taxpayer can submit an IRP6 return via the following channels: • eFiling • Post • The SARS Branch office / Taxpayer Service Centre

What is the implication on the taxpayer if he/she does not submit an IRP6?
If a taxpayer is liable for provisional tax and fails to submit an IRP6 return, he/she will be charged interest and/or penalties for non-submission of the IRP6 at the time of the income tax return assessment.

Must a taxpayer submit the IRP6 if the amount payable for the period is nil?
Yes, if a taxpayer is liable for provisional tax and the amount payable for the period is nil, he/she must still submit the return.

How can a taxpayer request for a Provisional Tax Statement of Account?
Taxpayers can request for a Provisional Tax Statement of Account (PROVSOA) via the following channels: • eFiling • The SARS Contact Centre on 0800 00 SARS (7277); or • A SARS branch/ Taxpayer Service Centre.

Is there any change to the payment process for provisional tax?
No, there are no changes to the payment process for provisional tax.

Are there any changes to the penalties and interest rules for provisional tax?
No, the current penalties and interest rules for provisional tax still apply.

Last Updated: 12/02/2016 12:19 PM     print this page
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