What is Provisional Tax?
Written by Marc
Posted 6 January 2012
So as we are getting closer to Provisional Tax Season the question on taxpayer’s minds is, do I qualify as a provisional taxpayer? The Income Tax Act sets out specifics as to who qualifies and who doesn’t.
If you are a salaried employee then your employer will deduct a monthly amount and pay it over to SARS on your behalf. You will only have to file one tax return at the end of tax season.
Otherwise you may qualify as a provisional taxpayer and will have to submit a return twice a year...
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