I got an sms from SARS saying that I owe them R5500. When I queried this,,my accountant said that SARS registered me as a provisional taxpayer, which I am not. I have a small private business in the health industry and the only other income I have is my son's maintenance from his father. How did this happen? And how can I deregister as provisional taxpayer?
Income from maintenance won't be taxable. However, it sounds like you might need to pay provisional tax on your small private business unless you are earning below the tax threshold, currently R73,650 per annum.