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What is provisional tax?
Provisional tax is not separate from income tax but simply a mechanism to pay your taxes during the tax year instead of having a large amount due to SARS on assessment when you submit your Income Tax return. Therefore, provisional tax is an advance payment of a taxpayer's normal tax liability.
Provisional taxpayers are required to submit two provisional tax returns (IRP6) during the tax year and make the applicable payment thereon. The first provisional tax return must be submitted within the first 6 months of the year and the second provisional tax return at the end of the year of assessment. (This is in addition to the annual income tax return you need to submit after the tax year has passed).