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.
Visit the national COVID-19 Online Resource and News Portal at www.sacoronavirus.co.za or see SARS COVID-19 news items and tax relief measures here.
FAQ: Are provisional tax payments refundable?
Last Updated:
- 26/02/2021
- 09:32
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