Updated Guide for Provisional Tax

16 October 2026 – The Guide for Provisional Tax has been updated as follows:

1. In terms of paragraph 19(3), a provisional taxpayer may be asked to justify any estimate made or to furnish full particulars of income, expenditure and/or any other particulars that may be required.
   1. If SARS is not satisfied with the response, the estimate may be increased to an amount which is considered reasonable.
   2. This increase in the estimate by SARS is not subject to objection and appeal.
2. SARS will issue a paragraph 19(3) engagement letter via eFiling and email to notify the taxpayer and request the supporting documents. The requested supporting documents must be uploaded on eFiling or SOQS within 10 business days. Once the submitted supporting documents have been evaluated, a revised estimate could be issued to recalculate your provisional tax liability.