I'm an IT contractor and for 6 months at the start of 2013 I worked for a company in South Africa and was paid a fixed amount each month. I received a payslip and tax was deducted, however my tax number wasn't included on the payslip. I was asked to become a permanent employee after the 6 months but declined and subsequently left SA to work overseas on a contract where the money I earned was transferred to my SA bank account. I submitted an IT12 to SARS showing the amounts I'd earned from both contracts. An assessment came back with a figure I now owe to SARS. The assessment was based on the full amount I'd earned for the year and didn't take into account the tax I'd paid for the first 6 months. After looking through your site it seems I should probably be registered as a provisional tax payer and I should have submitted 2 IRP6's during the year detailing the amounts I'd earned and the tax I'd paid.
Are my assumptions about being a provisional taxpayer correct and can I still submit the IRP6's? If I do, do I also need to submit a new IT12? And if so what should I declare on it?
You need to request an IRP5 form from your previous employer and submit that with your IT12. You do not qualify as a provisional taxpayer if you earned a salary and employees tax was deducted from it, so to answer your question regarding the IRP6 you do not have to complete one. The income received from your contract overseas should be stated on your IT12.
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