Provisional tax
A method of paying income tax in advance during the year of assessment, based on estimated taxable income rather than a separate kind of tax.
Definition
Provisional tax questions should be checked against the taxpayer type, estimated taxable income, IRP6 returns, payment history, capital gains, penalties, SARS assessments, supporting records, and whether a correction, objection, or payment arrangement is needed. Dates and thresholds should be checked against current SARS guidance for the relevant year.
Key takeaways
A method of paying income tax in advance during the year of assessment, based on estimated taxable income rather than a separate kind of tax.
Tax Law
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Related legal problems
This glossary provides general information only and does not constitute legal advice.
Common situations
Provisional tax penalty
SARS assessment
Tax payment dispute
Related resources
Resources and guides
Administrative Law Evidence Pack
Administrative Law Evidence Pack: organise Decision letter, Reasons, Application records and a dated evidence index before your consultation.
Administrative LawClient Document PackSars Objection Document Pack
Sars Objection Document Pack for organising documents, proof, records, and consultation materials connected to tax law.
Tax LawChecklistTax Dispute Checklist
Tax Dispute Checklist for preparing documents, facts, dates, and questions connected to tax law.
Tax LawFAQs
Provisional tax FAQs
What does Provisional tax mean?
A method of paying income tax in advance during the year of assessment, based on estimated taxable income rather than a separate kind of tax.
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