Hi Brendon, you are confusing the PAYE paid by a taxpayer, which is deductible from the tax payable, with the PAYE paid by the tax payer's employees, which has nothing to do with the exercise.

An entity pays tax on its profit, less certain allowances. To ease the burden on the fiscus the intention is that the taxpayer has paid all taxes already by the end of the tax year (provisional tax).

The line you have highlighted refers to the PAYE of the taxpayer, not the employees of the taxpayer.

To all intents and purposes, the tax calculation of an entity is the same for an incorporated entity as it is for a sole proprietor, obviously except for the rate.