FAQ: Who qualifies as a provisional taxpayer?

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.

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