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Can PAYE, UIF and Provisional Tax be claimed on Income Tax Return (ITR14)?

Posted 22 October 2015

Lizzy says:
22 October 2015 at 13:12

Hi TaxTim

I would like to now, can a Company claim PAYE, UIF and Provisional Tax on a Income Tax Return (ITR14)?

Thanks in advance.

TaxTim TaxTim says:
22 October 2015 at 16:45

PAYE is a tax born by the employee and is not claimable on the ITR14.
UIF is also a separate tax and is not claimable either.

Provisional tax is not a claimable expense but rather payment made during the year of the estimated tax. It will get deducted from the company's final tax liability.

Please leave your details with us so we can assist you with your ITR14 in the future.
Company tax returns

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