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Home Resources & Bookings Training at PKF FCS Training Courses ITX06.02 - PAYE and Provisional Tax: the rules - Part 2

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