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Provisional tax is a method of paying one’s income tax liability in advance, thus reducing the

overall tax liability upon assessment.

We have noticed that many individual taxpayers, specifically, are not aware of the

requirement to submit provisional tax returns to SARS. In short, anyone who receives income other than regular remuneration is considered a provisional taxpayer.

Generally, salary earners themselves will not be regarded as a provisional taxpayer unless

they earn additional income. It should be noted that receiving exempt income, such as interest below the exemption threshold, is an example of what would not make a taxpayer a

provisional taxpayer.

It’s common to find individuals with extra income sources like investment or rental income who neglect to submit their bi-annual provisional tax returns.

The accuracy in terms of the calculation of the provisional tax figures being submitted to

SARS is of vital importance, as SARS may levy underestimation penalties in certain


SGN Konsult can assist by first confirming your eligibility as a provisional taxpayer and then

helping you navigate the complexities in terms of calculating and submitting your provisional

tax return to SARS before the deadline.

Avoid unnecessary penalties, consult a tax professional to assist.

The SGN Team


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