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:
- An IRP6 return;
- A letter informing him/her that:
- He/she was liable for provisional tax for the last year of assessment
- He/she is not required to submit the IRP6 return if he/she is no longer liable for provisional tax.