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Provisional Tax Posts in

Provisional tax

  Written by Alicia  

Please help file my provisional tax return

Provisional Tax

  Written by Patrick  



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Is the income declared on my IRP6 supposed to show on my ITR12?

  Written by Alicia  

I am filing my ITR12 for the 2024 tax year and my form is only showing income derived from Investments. I am a provisional tax payer and I've submitted my IRP6s on time. Should this income be appearing on my ITR12?

I live abroad and earn rental income in SA. is this submitted normally?

  Written by Alicia  

I worked abroad and want to file my tax return? I have worked abroad for the full year and fall under all points that my salary wouldn't be taxed in SA. I still own a property in SA and receive rental income the property income - expenses made a loss due to renovations, how is this complicated situation be calculated and do I just submit a normal tax income?

Medical aid premiums deducted for a sole proprietorship through income statement

  Written by Alicia  

If I am a sole proprietor can I expense my monthly medical aid premium in full through the income statement?

Should I be registered for VAT?

  Written by Alicia  

Dear TaxTim
It has recently come to my attention that I should maybe have registered for VAT. Can you please advise me. I am a contractor providing a writing and editing service mostly to one client, but also to a few smaller ones and my income is in excess of R1 million. I am not registered as a company and I have very few expenses so little to claim by way of input tax.

How to Estimate Your 1st Provisional Tax Payment

  Written by Patrick  

So, it’s that time of year again and SARS wants a payment. But how much are you actually supposed to pay, and how do you even begin to figure that out? That’s where this guide comes in. We’ll walk you through the full process of estimating your income, calculating what you owe, and understanding what it all means, step by step.

Quick tip: Don’t confuse your total income with your taxable income. You’re only taxed on profit, what’s left after you subtract business expenses.

It’s the amount left after you subtract your business expenses, the actual costs you had to pay to earn that income...



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Important Tax Filing Reminder: Don't Miss the Deadline

  Written by Nicci  

If you're a salary-only employee (i.e non-provisional taxpayer), your tax filing deadline is 20 October 2025. But, if you do fall into the provisional taxpayer category, your deadline extends to 19 January 2026.

However, it's super important to note that if you were auto-assessed, then your deadline is 20 October 2025 even if you qualify as a provisional taxpayer.

Now, if you're thinking about waiting until the later deadline next year and consider yourself a ...



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Understanding the Assets and Liabilities Section in Your Tax Return

  Written by Alicia  

The assets and liabilities section in the annual tax return (ITR12) needs to be completed if you:

  • earn self-employment income or are an independent contractor
  • earn foreign income (e.g foreign rental income or foreign business income)
  • are a Director of a company or a member of a Close Corporation

Each asset should be reported at its original cost — the amount you paid at the time of purchase or investment. According to SARS, these entrie...



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Foreign Employment Exemption Letter

  Written by Nicci  

COMPANY LETTERHEAD



Date
Employee's Full Name
Address


To Whom It May Concern,

Subject: Confirmation of foreign employment

This letter serves to confirm that____________________________(Name of employee) _______________________(ID number) is employed by __________________________(company name) in the capacity of__________________________(position).
He/she is contracted to work overseas in _______________ (country)  from ______________dd/mm/yy to ________________dd/mm/yy.  ...



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Salary and Consulting

  Written by Alicia  

I am already paying income tax on my salary, I now want to do consulting work, what is the best way to handle tax in this regard?

FAQ: Provisional Tax

  Written by Nicci  

1. How many returns should I file each year if I am a provisional taxpayer?

You are required to file 3 returns i.e.  2 provisional tax returns (IRP6s) and one annual return (ITR12). The reason you need to file the annual return, too, is that your provisional returns are based on an estimate of your taxable income, while the annual return reflects your actual taxable income. Any provisional payments you have made for the year will be deducted from your final tax liability, which is calculated when you submit your annual tax return for assessment.

2...



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I missed filing the first provisional return - what should I do?

  Written by Alicia  

Provisional tax can be confusing, especially when it comes to the timing of payments. If you miss the first payment, do you need to catch it up, or can you just pay the second one? And what happens if you become a provisional taxpayer halfway through the year - are you still expected to file a first provisional tax return? In this post, we’ll attempt to clear up the confusion around first and second provisional tax payments.

Brief summary



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Why your estimated provisional tax may differ from your SARS Statement of Account

  Written by Alicia  

TaxTim uses the financial information which you entered  to work out the payment due on your provisional tax return (also called an IRP6). However, there may be some information we don’t have access to, which won’t be included in the estimate of your provisional tax payment. To see what SARS has on record, you will need to request a Provisio...



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Where can I find my provisional tax payment details?

  Written by Alicia  

During the final days of the provisional tax season, high traffic volumes may cause delays in submitting provisional tax returns to SARS—even after you've clicked 'submit' on our website.

To avoid late payment penalties, we recommend paying the estimated provisional tax amount shown on our website. Once your provisional tax return  (IRP6) appears in eFiling and your SARS provisional Statement o...



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How to register and deregister for provisional tax on SARS eFiling?

  Written by Elani  

You can Register yourself for provisional tax in a few quick steps on your eFiling profile:

 

STEP 1: Get Started by logging in on eFiling

Go to www.sarsefiling.co.za

Type in your unique username and password – you will have decided on these when you registered for eFiling.

Didn’t register yet to eFile? Please refer to our



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Provisional taxpayer: what to do if I became one late in the year?

  Written by Nicci  

I only became a provisional tax payer in December 2024. Prior to that I was under PAYE with my previous employer. How do I submit my tax return and will I need to file two seperate tax returns? Can I submit for only 2 months?

What to do if your SARS document is blank

  Written by Elani  

Unfortunately, some of the SARS documents cannot be viewed online (i.e. from within your internet browser). You can work around this issue by downloading the SARS document to your computer.  You will then be able to view the document when opening it directly on your device.

 

Steps to follow if the SARS document is blank on your browser:

  1. Choose the option to download the document.
  2. Open the "Downloads" folder on your computer **.
  3. Sea...


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Tax on Pension Annuites

  Written by Alicia  

When you retire, you’ll have a few options for how to access your retirement savings. You can take up to one-third of the total amount as a cash lump sum — this is called the "savings portion." The remaining two-thirds, called the "retirement portion," must be used to buy an income product, like a living annuity or a life annuity, which will pay you a monthly income.

You can choose how the two...



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How to request a Provisional Tax Statement of Account on eFiling

  Written by Alicia  

If you're a provisional taxpayer, you can request a statement of your provisional account on eFiling. However, instead of finding it on your Income Tax workpage, you first need to go to the Provisional Tax workpage. This can be tricky if you don't use eFiling often, so we've listed the steps below to help you.

STEP 1: Log into SARS eFiling



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How to claim a home office deduction if I didn't receive an IRP5?

  Written by Nicci  

I worked for an international company (UK based) during the 2024 tax year. I was a contracted employee, meaning I had to submit salary invoices. Therefore, I was advised to register as a provisional tax payer and submitted an IRP6. I worked 100% from home during this time and would like to claim a home office deduction, which was already taken into account during my IRP6 submission (audited by SARS and accepted). However, when submitting my home office deduction on Tax Tim for my IRT12, it says ...



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Does inheritance have to be completed in IRP6?

  Written by Nicci  

SARS told me to register as a provisional tax payer and I have completed your form. However I inherited approximately R500, 000 and I don't see where to fill this in?

Provisional Tax Penalties

  Written by Nicci  


Seasoned provisional taxpayers – those people who earn income from sources other than, or in addition to a regular ol' salary or traditional payment from an employer - are all too familiar with the process of estimating taxable income and submitting provisional tax returns. Not once - but twice a year!

Yes, it's a bit painful (although TaxTim makes it super easy) but entirely necessary if you don't want to be lumped with penalties from SARS...



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Sole Proprietor or Company: What's Best for Tax?

  Written by Vee  

Getting a new business venture off the ground is an equally exciting and stressful time. You’re enthusiastic about getting your new product or service out into the market, but you face quite an administrative process to get it off the ground legally.

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How to make payment to SARS via EFT

  Written by Evan  


If your ITA34 assessment indicates that you unfortunately have an outstanding payment to make to SARS, this step-by-step guide  will help you navigate your way around the payment process. 

Follow these quick steps to get the payment details required to make your payment to SARS by EFT:

Step 1: Login to your SARS eFiling account

Visit www.sarsefiling.co.za then login with your SARS username and password.

...



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