Provisional or not

[Beancounter]

So I see that some taxpayers are marked as registered provisional taxpayer's in their SARS statement of account. However, in their last assessment, filed not too long ago, it states that they are not registered provisional taxpayer's.

This taxpayer is no longer provisional as he has been earning salary income only for about 3 years. The SARS website has stated for years now that, even if you do not qualify to submit IRP6 provisional returns, you will have to submit if SARS have you registered as a provisional taxpayer. So which one should we go by, the assessment or the statement of account?

[dellatjie]

I think you are safe not to submit if you are 100% sure that the person does not have to submit a provisional tax return, and earns only a salary.

For example if he earns rental income higher than R30k, or if his employer does not deduct PAYE, he would have to file a provisonal return.


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