Creations · South Africa
Provisional tax estimates and IRP6 support
Prepare estimates from current records, account for prior payments and identify the filing and payment dates that apply to your tax year.
What the work covers
Use this scope to identify what you need. Your proposal will confirm the services, records, reporting frequency and fees for your business.
- Review of the taxpayer’s provisional-tax position
- An estimated taxable-income calculation
- Reconciliation of relevant PAYE and provisional payments
- IRP6 preparation and submission support
- Payment information and a record of assumptions
What to prepare
Tell us which records are available and where there are gaps. We can then distinguish ongoing work from any initial catch-up.
- Current financial records and income information
- Prior assessments and provisional returns
- PAYE certificates and payment records
- Tax year-end and details of significant income changes
Timing and responsibility
Timing depends on the records, approvals and work required. Tell us about any deadline at the start. The engagement should identify the person handling your work, the review responsibilities and any external specialist needed.
Match the calculation to the taxpayer
Provisional tax is advance payment of income tax. Eligibility, estimates and deadlines depend on the taxpayer and year of assessment. August and February are not universal deadlines for every company year-end. Check the applicable period before preparing the return.
Use current evidence and review changes
Compare current results with the prior assessment and explain significant changes. Underestimation, late payment and interest have specific rules; a previous basic amount is not an unconditional protection. Review any voluntary top-up against the taxpayer’s circumstances and applicable dates.
How the work progresses
- 01
Review the requirement
Identify the entity, reporting period, records and deadline.
- 02
Agree the scope
Set the outputs, responsibilities, fees and approval process.
- 03
Prepare and resolve
Work through the records and raise missing information or decisions.
- 04
Review and hand over
Complete the agreed approvals and retain the outputs and outstanding actions.
Questions before you start
Is provisional tax an additional tax?
No. Payments are taken into account when the annual income-tax liability is assessed.
Can the previous estimate simply be reused?
Review it against current records and the applicable rules. Material income changes may require a different estimate.
Official guidance
Let’s define the next step.
Tell us what you need, what is outstanding and when it matters.