ITX06.02 - PAYE and Provisional Tax: the rules - Part 2
Course code: ITX06.02
Date of presentation: 25 July 2025
Course duration: 2 hours
Course Presenter: Stephano Hartung
Level: Beginners/Intermediate
Aimed at: First and second year trainees, Bookkeepers, Junior Tax Consultants, Tax Compliance Officers, Accounting staff
Specific areas addressed:
- Using the tax scales and identifying differences between tax assessment and self-assessment
- Provisional tax is not an exemption from or substitutes for PAYE
- Provisional tax regulations, definitions and due dates
- Provisional tax penalties, additional tax and interest
- Onus to submit Provisional tax return on taxpayer
- Due dates and extension of time
- Preparing a provisional tax estimate