Pretoria - It will no
longer be necessary to fill in a provisional tax return if one has no
provisional income to declare.
This is the
latest change to the provisional tax system which applies from the end of June
Oupa Magashula, commissioner of the South Africa Revenue Service (Sars), said Sars issues more
than 1.5 miilion forms twice a year. Many of these
are either never returned or sent back marked "nil".
that a large number of people who registered for provisional tax are now captured as provisional taxpayers. The commissioner said it is not easy to deregister. For that reason people who have no
provisional income to declare will no longer need to submit the forms. Sars will also
no longer automatically issue the forms, saving a great deal of time.
People who have
something to pay should now request the forms themselves. According to a
letter to taxpayers explaining the changes it is also no longer necessary to
register as a provisional taxpayer to receive the form. Anyone can
request a provisional tax form (IRP6).
Sars has also
introduced a new "provisional tax statement" on which taxpayers can see what
payments they have made. Sars has made
specific arrangements for companies whose financial years end in December,
January, June or July.
If Sars has
already issued an IRP6 in the old format, the company can use it and it will be
The company could
also ignore the old form and request the new one. If no form has
been issued, companies or individuals liable for provisional tax can request the
new one. They can do so
via the electronic submission system, the call centre or by visiting the
nearest branch office.