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:
- Any person (other than a company) who derives income –
- other than remuneration or an allowance or advance as contemplated in section 8(1); or
- that is remuneration from an employer that is not registered for employees’ tax.
- Any company.
- Any person who is notified by the Commissioner that he/she/it is a provisional taxpayer.