Provisional taxpayers including Trusts may file via eFiling or SARS MobiApp.Taxpayers who cannot file online can do so at a SARS branch by appointment only.Not sure if you are a provisional taxpayer? See the provisional tax definition here. The deadline for Provisional taxpayers is 23 January 2023. Filing Season for non-provisional taxpayers is now closed. Thank you for submitting your income tax return on time. 25 October 2022 – Filing Season 2022 for non-provisional taxpayers is now closed.Late filing will attract administrative penalties. The complete definition and criteria with important exceptions to take note of, can be read at Provisional Tax | South African Revenue Service (). Who is a provisional taxpayer? Any person who receives income or to whom income accrues other than remuneration or an allowance or advance such as travel allowance or subsistence allowance, is a provisional taxpayer. We thank taxpayers who have already filed and encourage remaining filers to do the same.
Provisional taxpayers have until 23 January 2023 to submit their annual income tax return. 20 January 2022 – Tax filing deadline reminder for Provisional Taxpayers.
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