All companies with a February year end have to submit a provisional tax return before 31 August 2022 to avoid penalties. Sole proprietors also have to submit a tax return to SARS.

This provisional tax return, or IRP6 is based on the figures from 1 March 2022 to 31 August 2022. The company has to submit a return even if it did not trade during the period under review.

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provisional tax

Andre van Niekerk

I am a registered tax practitioner with more than 10 years' experience with tax and accounting.  Thank you for reading my content, I hope you find it helpful.  Be sure to contact me with your tax related questions.