FAQ: What is the implication on the taxpayer if he/she/it does not submit an IRP6?
If a taxpayer is liable for provisional tax and fails to submit an IRP6 return, he/she/it will be charged interest and/or penalties for non-submission of the IRP6 at the time of the income tax return assessment.
FAQ: How can a taxpayer submit an IRP6 return?
A taxpayer can submit an IRP6 return via the following channels: eFiling Post The SARS Branch office / Taxpayer Service Centre
FAQ: How can a taxpayer request for an IRP6 return?
A taxpayer can request for an IRP6 return via the following channels: eFiling The SARS Contact Centre The SARS branch office / Taxpayer Service Centre
FAQ: Can a taxpayer download an IRP6 return from the SARS website?
No, the IRP6 return will be not be available on the SARS website, therefore a taxpayer will not be able to download the return.
FAQ: Is an individual taxpayer over the age of 65 required to request for an IRP6 return?
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 […]
FAQ: Will an IRP6 return be issued to all provisional taxpayers?
No, SARS will no longer be issuing IRP6 returns to provisional taxpayers. If a taxpayer qualifies as a provisional taxpayer, he/she must request for an IRP6 return. The only exception is individual taxpayers over the age of 65. IRP6 returns will still be issued to these taxpayers.
FAQ: What is an IRP6?
An IRP6 is a return for payment of provisional tax
FAQ: Must a taxpayer deregister with SARS if he/she/it is no longer liable for provisional tax?
No, a formal deregistration is not required for provisional tax. If a taxpayer is not liable for provisional tax, he/she/it is not required to submit IRP6 returns.
FAQ: Must a taxpayer register with SARS to become a provisional taxpayer?
No, a formal registration is not required for provisional tax. If a taxpayer becomes liable to pay provisional tax, he/she only need to request an IRP6 return.
FAQ: What is a SARS (South African Revenue Service) POA?
A SARS POA is a form prescribed by SARS which a taxpayer/representative taxpayer uses to delegate authority to a tax practitioner or representative taxpayer to execute his/her tax administrative affairs at SARS.
