FAQ Blog Calculators Students Logbook Contact
Do your Tax with TaxTim and WIN R10,000  More info   T&C's apply


Can PAYE, UIF and Provisional Tax be claimed on Income Tax Return (ITR14)?

Posted 22 October 2015

Lizzy says:
22 October 2015 at 13:12

Hi TaxTim

I would like to now, can a Company claim PAYE, UIF and Provisional Tax on a Income Tax Return (ITR14)?

Thanks in advance.

TaxTim TaxTim says:
22 October 2015 at 16:45

PAYE is a tax born by the employee and is not claimable on the ITR14.
UIF is also a separate tax and is not claimable either.

Provisional tax is not a claimable expense but rather payment made during the year of the estimated tax. It will get deducted from the company's final tax liability.

Please leave your details with us so we can assist you with your ITR14 in the future.
Company tax returns

This entry was posted in Tax Q&A and tagged , , , . Bookmark the permalink.




Do your Tax Return in 20 minutes or less!

TaxTim will help you:

 Do Your Tax Return Easily
 Avoid penalties
 Maximise your refund
Tim uses your answers to complete your income tax return instantly and professionally, with everything filled in in the right place.

Let Tim submit your tax return direct to SARS in just a few clicks!

Get started

Blog Categories


Ask TaxTim

Got a question you want answered about tax?

Visit our helpdesk →

Get SARS Tax Deadlines in your Inbox
We'll tell you when you need to file, along with tax tips and updates.