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: 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
  • Less the amount paid for the first period
  • Plus any interest and penalties not paid in the first period.

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