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Tax season starts 1 July 2018

Due dates:

  • 21 September 2018 - Manual submissions per post or at SARS branch drop boxes
  • 31 October 2018 – Efiling or electronic filing at SARS branch (non-provisional taxpayers)
  • 31 January 2019 - Provisional taxpayers via e-Filing
Please note that SARS has shortened the period for non-provisional taxpayers to submit their tax returns by three weeks.

SARS has stated that their rationale behind the amendment is as follows:
  • A shorter filing season allows additional time for SARS, taxpayers and the tax fraternity to deal with return verifications before most taxpayers go on the December holiday break. Often there are delays with taxpayers having to respond to our queries and requests over the holiday break. 

  • The quiet period after the first three months of tax season has now been removed resulting in efficient use of SARS resources. 
(The above is an extract from SARS’ website)


What is provisional tax

Provisional tax is not a separate tax, but a method to regulate the amount of income tax paid to the South African Revenue Services (SARS). In order to avoid making one large tax payment to SARS, provisional tax payments are made during a tax year.

With each provisional tax declaration, the taxpayer needs to estimate their taxable income for the full tax year based on information available at the time of the estimate.

It is of utmost importance to ensure that the estimate is done as accurate as possible, as SARS may impose underestimation penalties if the estimate was not at least 80% accurate (if actual taxable income is over R1 million) or 90% accurate (if actual taxable income is under R1 million).

Requirements for registration?

Any person, who receives income other than a salary, is a provisional taxpayer. 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;
  • Any company; or
  • Any person who is notified 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;
  • Body corporates, share block companies or certain associations of persons; and
  • Persons who are exempt from paying provisional tax, namely:
      • 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 2019 tax year: for taxpayers below age of 65 – R78 150; age 65 to below 75 – R121 000 and age 75 and over – R135 300); or 
        • the taxable income of that person (earned from interest, foreign dividends and rental from letting of fixed property) will not be more than R30 000.

When is provisional tax payable?

There are two compulsory provisional tax declarations and payments per tax year, with voluntary third provisional payment to account for any underpayment of provisional tax. 

The deadlines for submission of provisional tax declarations (IRP6) and payments depend of the type of taxpayer and their year-end. The deadlines for the 2019 tax year (relating to the period 1 March 2018 to 28 February 2019) are as follows –  

For individuals, Trusts and Companies with a February year end

2019 first provisional tax (compulsory)
31 August 2018 
2019 second provisional tax (compulsory)
28 February 2019
2019 third provisional tax (voluntary)
30 September 2019

For Companies with a different year end than February:

 2019 first provisional tax (compulsory)  6 months after year end
 2019 second provisional tax (compulsory) 12 months after year end
 2019 third provisional tax (voluntary)  6 months after second provisional tax

If you require any additional information relating to provisional tax, please do not hesitate to contact our offices.


Banking details

We again request our clients, to please make sure that you use the correct banking details as it reflects on your invoice, when making payment. We have different bank accounts for different entities.


Congratulations to Elsie Kruger of our Accounting Department who finished this year’s Comrades Marathon.

Well done Elsie, we are very proud of you.
We have launched our new SDK Chartered Accountants (SA) website.  Please check it out!


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The information provided herein should not be used or relied on as professional advice. No liability can be accepted for any errors or omissions nor for any loss or damage arising from reliance upon any information herein. Always contact your professional adviser for specific and detailed advice.

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