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  • 盛世北京赛车pk10:Provisional tax????????????????????????????????????????????????

    What is it?

    Provisional tax is not a separate tax from income tax. It is a method of paying the income tax liability in advance, to ensure that the taxpayer does not remain with a large tax debt on assessment. Provisional tax allows the tax liability to be spread over the relevant year of assessment. It requires the taxpayers to pay at least two amounts in advance, during the year of assessment, which are based on estimated taxable income. A third payment is optional after the end of the tax year, but before the issuing of the assessment by SARS. On assessment the provisional payments will be off-set against the liability for normal tax for the applicable year of assessment.?
    ?

    Who is a Provisional Taxpayer?

    Any person who receives income (or to whom income accrues) other than a salary, is a provisional taxpayer.? Most salary earners are therefore non-provisional taxpayers, if they have no other sources of income. It is important to note that receiving exempt income, as follows, does not make you a provisional taxpayer:
    • If you receive interest of less than R23 800 if you are under 65; or
    • If you receive interest of less than R34 500 if you are 65 and older or;
    • You have income in a tax free savings account.
    A provisional taxpayer is defined in paragraph 1 of the Fourth Schedule of the Income Tax Act, No.58 of 1962, as any –
    • natural person who derives income, other than remuneration or an allowance or advance as mentioned in section 8(1) or who derives remuneration from an employer who is not registered for employees’ tax (for example, an embassy is not obligated to register as an employer for employees’ tax purposes)
    • company; or
    • person who is told by the Commissioner that he or she is a provisional taxpayer.
    Excluded from being a provisional taxpayer as defined are any –
    • approved public benefit organisations or recreational clubs that have been approved by the Commissioner in terms of s30 or s30A;
    • body corporates, share block companies or certain associations of persons;
    • Non-resident owners or charterers of ships or aircraft;
    • Any natural person who does not earn any income from carrying on any business – provided that person’s taxable income will not be more than the tax threshold (for 2020 tax year: for taxpayers below age of 65 -? R79 000; age 65 to below 75 - R122 300 and age 75 and over - R136 750); or the taxable income of that person (earned from interest, foreign dividends, rental from letting of fixed property and remuneration from unregistered employer) will not be more than R30 000;
    • A small business funding entity; and
    • a deceased estate.
    Note: Companies automatically fall into the provisional tax system. There is no longer a registration or deregistration process to be a provisional taxpayer. The onus is on the taxpayer to determine if he or she is liable for provisional tax, and to request and submit an IRP6 return via eFiling.

    What steps must I take to work out the amounts due?

    The amount of provisional tax payable is worked out on the estimated taxable income for that particular year of assessment, as follows:
    • The First Period:
      • Half of the total estimated tax for the full year;
      • Less the employees tax for this period (6 months);
      • Less any allowable foreign tax credits for this period (6 months).
    • The Second Period:
      • The total estimated tax for the full year;
      • Less the employees tax paid for the full year;
      • Less any allowable foreign tax credits for the full year;
      • Less the amount paid for the first provisional period.
    • The Third Period (voluntary):
      • The total tax estimated payable for the full year;
      • Less the employees tax paid for the full year;
      • Less any allowable foreign tax credits for the full year;
      • Less the amount paid for the 1st and 2nd provisional tax periods.

    北京赛车pk10技巧 www.zzff8.com For more information on how to work out the amounts due, click here.?

    How should it be paid?

    The current process includes:
    • Register for SARS eFiling. The eFiling facility allows you to request for an IRP6 return and make your submission and payments online. You can register once for all different tax types using the client information system.?
    • If you are already an eFiler, simply add provisional tax to your profile so that you can access and file your IRP6 return online.
    • Call the SARS Contact Centre on 0800 00 7277 to find out more about the provisional tax process???
    • Visit the nearest SARS branch where our staff will help you to fill in and file your IRP6 electronically.

    When should it be paid?

    • The first provisional tax payment must be made within six months of the start of the year of assessment. For years of assessment starting March, this will be 31 August.
    • The second payment must be made no later than the last working day of the year of assessment. This will be 28/29 February.
    • The third payment is voluntary and may be made:
      • within six months of the year of assessment, in any other case.

    General

    • If the provisional taxpayer does not submit the final provisional tax return within four months after the last day of the year of assessment, then the provisional taxpayer shall be deemed to have submitted an estimate of an amount of nil taxable income (para 19(6)).
    • If the Commissioner is not satisfied with the estimate of taxable income made by the taxpayer, the Commissioner can increase the taxpayer’s estimate (para 19(3)).
    • If the taxpayer does not make any estimate (fails to submit the IRP6s), the Commissioner can estimate the taxable income (para 19(2)).

    Top Tip: Remember that, by submitting the return and payment timeously and accurately, you can ensure a hassle-free, smooth submission. Insufficient payment and/or underestimation of taxable income may lead to you being charged with penalties and interest.

    To access this page in different languages click on the links below:
    Last Updated: 09/07/2019 1:13 PM     print this page ?
    SARS eFiling eFiling Login eFiling Register Now eFiling Forgot Password eFiling Forgot Username E@syFile
    FIND A PUBLICATION
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    ?Top FAQs

    How do I get a Notice of Registration?
    The following Notices of Registration will no longer be issued: IT150 – Notice of Registration [Personal and Corporate Income Tax (CIT)] VAT 103 – Notice of Registration [Value-Added Tax (VAT)] EMP103 – Notice of Registration (Payroll Taxes).

    What is the purpose of provisional tax?
    The purpose of provisional tax is to allow a taxpayer to pay income tax during the tax year in which the income is earned. By paying the amounts due in terms of the provisional tax liability,

    Are provisional tax payments refundable?
    No, in terms of Paragraph 28, provisional tax payments are not refundable. Such payments will be set off against the liability for normal tax for the applicable year of assessment.

    Who qualifies as a provisional taxpayer?
    With reference to the definition of a provisional taxpayer in Paragraph 1 of the Fourth Schedule of the Income Tax Act No.58 of 1962, a provisional taxpayer is:

    Who is exempt from provisional tax?
    The following persons / natural persons are not required to pay provisional tax: ? Any person whose income is derived solely from remuneration. ? Any person who does not carry on a business and




  • 美国首届“‘一带一路’亚洲商务论坛”即将在堪萨斯州举办 2019-10-08
  • 久久为功,扎实推进生态宜居的美丽乡村建设 2019-10-02
  • 秦春成任桂林市代市长 周家斌辞去市长职务(图简历) 2019-10-02
  • 回复@看着就想笑:你这种伪高工就是计划经济的产物,在市场经济中必然被淘汰!你肯定不会喜欢市场经济。但淘汰你正是市场经济不可比拟的优势:任何人都别想跟着混! 2019-10-01
  • 【专题】书记、市长去哪儿 2019-09-24
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  • 丰田致享直降1.3万元 少量现车欲购从速 2019-09-15
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