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Provisional Tax FAQs

Posted 6 April 2020

What is a provisional tax?
Provisional tax is paid by people who earn income other than a salary / traditional remuneration paid by an employer.

How do I convert from a provisional taxpayer to a regular taxpayer? OR How do I de-register as a Provisional Taxpayer?
Your tax number stays the same, just make sure that it has not been deactivated. This has happened in some cases. You will also need to de-register as a Provisional Taxpayer (this won’t affect your tax number) You can do this on eFiling by going to the Home Tab and clicking Tax Types and de-registering there. This will mean you are only a "regular" taxpayer

Do I need to register for provisional tax and VAT as a sole proprietor?
"You can either apply as a provisional taxpayer when you first register for a tax number with SARS, or make the change on your SARS eFiling profile. Alternatively, you can visit your nearest SARS branch in person or call the call centre on 0800 00 7277 (0800 00 SARS).”

Am I still a provisional taxpayer? OR Am I a provisional taxpayer if I work freelance?
If you get income such as rental income from a property, interest income from investments or other income from a trade, you will always be a provisional taxpayer, even if you also earn a salary.

When is my first provisional tax payment due? OR How often do I need to pay for provisional tax? OR When to submit provisional tax returns?
One payment by end of August (mid-tax season)
A second payment by end of February (end of tax season)
*Optional* third payment at end of September (seven months after tax season closes) ONLY if the amount paid in previous payments was insufficient.

My business is running at a loss, do I need to submit provisional tax return?
You do, but you would submit zero estimated taxable income and tax.

What documentation is needed by SARS for my provisional tax return?
Submit your ID, bank confirmation letter and proof of address.
Only needed for verification purposes

Calculate interest on late provisional tax payment, I missed the deadline, what now?
Provisional tax amount x 9.25% x (days after deadline / 365)

Where can I get the tax figures?
Use our employee's tax calculator to work out how much tax you will pay SARS this year.

I am a provisional tax payer, but I want to claim on my annuities at year-end, where do I do that?
You will only be able to claim any annuity payments on your year-end tax return. However, you can show the income less this amount on your "taxable income" block on your IRP6 which will reduce your tax paid in this period.

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