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FAQ: 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 no later than the last day of the year of assessment or approved financial year-end date
  • Third period: Also known as “additional” or “topping-up” provisional payment. If such a payment is made it must be paid not later than the ‘effective’ date:
    • Where the year of assessment ends on 28 / 29 February the effective date is seven months after the financial year end, which is 30 September
    • For an approved financial year end which ends on a date other than 28/29 February, the effective date will be six months after the financial year end e.g. financial year end is 30 April 2014, the effective date will therefore be 31 October 2014.

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