Who must register as provisional tax payers – All companies and CCs All individuals over 65 who 1) are carrying on a business and whose taxable income exceeds the threshold or 2) whose income from interest, foreign dividends and retail exceeds R120 000 All individuals under 65 who 1) are carrying on a business and whose taxable income exceeds the threshold or 2) whose income from interest, foreign dividends and retail exceeds R20 000 1st Provisional Tax Payment (due 6 months into the tax year to which it applies) SARS determines the “basic…
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