20 August 2010 by

Tax: Provisional tax and eFiling

Provisional taxpayers are reminded of the fact that they have to submit their IRP6 form for the first period by 31 August 2010. It is important to appreciate that SARS has indicated that it no longer sends these forms to taxpayers and that taxpayers will have to apply separately for these forms. Taxpayers should therefore not be under the false impression that the IRP6 form for the first period should not be submitted. Failure to do so may result in a penalty, even though SARS has indicated that it may be lenient with taxpayers at this point in time. 

An interesting anomaly has also arisen in the completion of the IRP6 forms through means of eFiling. Essentially the system does not allow one to estimate taxable income which is less than the basic amount which SARS has determined. In other words, should a taxpayer earn less than the previous year in taxable income, it is not possible to indicate a lower amount and the lowest amount possible is in fact the basic amount. This is clearly unprocedural and leaves taxpayers at the mercy of SARS to the extent that they cannot complete an IRP6 form otherwise through means of eFiling.

Emil Brincker, Director, Tax

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