20 January 2023 – Provisional taxpayers have until 23 January 2023 to submit their annual income tax return. We thank taxpayers who have already filed and encourage remaining filers to do the same.
Who is a provisional taxpayer? Any person who receives income or to whom income accrues other than remuneration or an allowance or advance such as travel allowance or subsistence allowance, is a provisional taxpayer. The complete definition and criteria with important exceptions to take note of, can be read at Provisional Tax | South African Revenue Service (sars.gov.za).
Late filing will attract administrative penalties.