As a member of a CC I paye fixed monthly PAYE and all payments are always 100% up to date. I submitted my 2013 tax return and IT34 tax assessment is -R1 (SARS owes me). On the same assessment is also a penalty of R 2,288 for not submitting provisional tax. Surely this cannot be right. Must I object Hasn't SARS issued a statement confirming that you're only obliged to submit a provisional tax return if you are indeed liable for provisional tax?
Do you earn any other income over R20000 per annum? If not then you do not need to be registered for provisional tax. You can dispute this by filing a Notice of Objection which you can do on eFiling on the provisional tax working page.
Get SARS Tax Deadlines in your Inbox
We'll tell you when you need to file, along with tax tips and updates.