sars provisional tax - reference guide

7/28/2019 SARS Provisional Tax - Reference Guide

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EFFECTIVE DATE28.06.2010

REFERENCE GUIDE - PROVISIONAL

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Revision: Page 1 of 128

REFERENCE GUIDE

PROVISIONAL TAX


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1 PURPOSE

This document provides guidelines for the completion of an IRP 6 return.

2 SCOPE

This document supplies sufficient guidelines and tax tables to ensure that the Taxpayer canunderstand and complete the IRP 6 return and make the necessary payments timeously.

3 REFERENCES

3.1 LEGISLATION

TYPE OF REFERENCE REFERENCE

Legislation and Rulesadministered by SARS:

Income Tax Act No. 58 of 1962: Section 1, 7, 10, 11, 89bis, 89quat,Fourth Schedule: Paragraphs 1, 17(8), 19, 20, 20A, 21, 23, 23A, 27, 28,and Eight Schedule

Other Legislation: None

International Instruments: None

3.2 CROSS REFERENCES

DOCUMENT # DOCUMENT TITLE APPLICABILITY

AS-IT-PT-01-A1 Example - First Period Persons Over 65 All

AS-IT-PT-01-A2 Example - Second Period Persons Over 65 All

AS-IT-PT-01-A3 Example - First Period Persons Under 65 All

AS-IT-PT-01-A4 Example - Second Period Persons Under 65 All

AS-IT-PT-01-A7 Example - First Period Trusts All

AS-IT-PT-01-A8 Example - First Period Small Business Corporations All

AS-IT-PT-01-A9 Tax Tables - 2011 All

AS-IT-PT-01-A10 Statutory Rates AllAS-IT-PT-01-A11 Example - Second Period Trusts All

AS-IT-PT-01-A12 Example - Second Period Small Business Corporations All

4 DEFINITIONS AND ACRONYMS

ATM Automatic Teller Machine

CGT Capital Gains Tax

FNB First National Bank

IRP 6 Return for Payment of Provisional Tax

Paragraphs Paragraphs in the Fourth Schedule to the Income Tax Act of No. 58 of 1962

PAYE Pay-As-You-Earn

RSA Republic of South Africa

SA South African / South Africa

SARS South African Revenue Service

Sections Sections of the Income Tax Act

The Act Income Tax Act No 58 of 1962

5 BACKGROUND

The new Provisional Tax Tables / Rates and instructions in this publication are for the 2011 year ofassessment.

All references to sections relate to the Income Tax Act No. 58 of 1962 (the Act) and references toparagraphs relate to the Fourth Schedule of the Act.


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No documentary proof of income received, employees tax certificates or foreign tax credits should beattached to the IRP 6 return.

The interest rates, applicable on late payments or to the under - or overpayment of tax, as used in theinstructions and the examples in this publication, are those as effective on 1 March 2010. The interestrates may however change from time to time and will be published in the Government Gazette.

Further guidance and assistance can be obtained from your local SARS Branch Office.

This document is intended to be used as a basic guide and is not for legal reference.

With most provisional taxpayers making their submissions electronically, SARS will no longer send outIRP6 returns to provisional taxpayers. The provisional tax forms can be requested, pre-populated,captured and submitted via various channels. The forms can be requested via the following channels:

Accessing SARS eFiling at www.sarsefiling.co.za, Visit the nearest SARS Branch Office; or Call the SARS Contact Centre on 0800 00 SARS (7277)

6 GOVERNING LEGISLATION

The sections, schedules and paragraphs referred to in this publication are governed by the IncomeTax Act No. 58 of 1962.

6.1 PROVISIONAL TAX

Paragraph 1 of the Fourth Schedule to the Income Tax Act defines provisional tax.

Provisional tax forms part of the Pay-As-You-Earn (PAYE) method of tax collection.

It is not a separate tax but merely a mechanism to pay the income tax during the tax year in which the

income is earned.

By paying the amounts due in terms of your provisional tax liability you will prevent large amounts oftax due by you on assessment as the tax load is spread over the relevant year of assessment.

In terms of Paragraph 28, provisional tax payments are not refundable. Such payments will be set offagainst the liability for normal tax for the applicable year of assessment.

7 PROVISIONAL TAXPAYER

With reference to the definition of Provisional Taxpayer in Paragraph 1, a provisional taxpayer is:

Any person (other than a company) who derives income, other than remuneration or an

allowance or advance as contemplated in section 8(1). Any Company excluding Public Benefit Organisations and Recreational Clubs. Any person who is notified by the Commissioner that he is a provisional taxpayer.

8 DIRECTORS OF PRIVATE COMPANIES & MEMBERS OF CLOSECORPORATIONS

As from the 2007 year of assessment, directors of private companies and members of closecorporations are not required to register as provisional taxpayers.

9 REGISTRATION OF A PROVISIONAL TAXPAYER

In terms ofParagraphs 17(8) and 20A a person who becomes liable for the payment of provisionaltax must, within 30 days of becoming liable, apply in writing for registration at the local SARS
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branch office. Failure to do so will result in interest and penalties being levied on late payments andadditional tax for the late rendition of such returns. Refer to Interest, Penalty and Additional Tax inthis publication.

10 WHO IS EXEMPT FROM THE PAYMENT OF PROVISIONAL TAX

The following persons / natural persons are not required to pay provisional tax:

Any person whose income is derived solely from remuneration. Any person who does not carry on a business and whose income does not exceed the tax

threshold, which is R57 000 for persons under 65 and R88 528 for persons over 65. The taxable income of any person which is derived from interests, dividends, and rental from

the letting of fixed property will not exceed R20 000.o The investment income exemption amounts for2011 are R22 300 for persons under 65

orR32 000 for persons over 65. Foreign interest and dividends are only exempt up toR3 700.out of the total exemption.

Any person 65 years orolderis exempt from the payment of provisional tax if:o the taxable income for the tax year does not exceed R120 000 and consists of

remuneration, pension, interest, dividends or rental income from the letting of fixed

property; ando he /she do not carry on any business.

Non-resident ship and aircraft owners that are required to make payment under section 33of the Act are exempt from paying provisional tax.

Non-resident who are physically absent from the country for 183 days are exempt from interest.

Example 1: Person under 65 years:

This person will not be regarded as a provisional taxpayer as there is no taxable portion of his /her investment income.

Salary income R 61 000Local Interest Income R 12 000

Less: Exempt portion R 22 300 R 0Total Taxable Income R 61 000

Example 2: Person 65 years and older:

As the taxpayer is over 65, has no business income and the total taxable income is less thanR120 000, he / she is exempt from the payment of provisional tax.

If the exemption applies to you and you received an IRP 6 return, the return must be endorsedaccordingly and returned to the SARS branch office

This exemption applies only to provisional tax. You may still be liable for income tax if yourincome exceeds the tax threshold

Pension income R 61 000Local Interest Income R 28 000Less: Exempt portion R 32 000 R 0Total Taxable Income R 61 000

11 THE TAXABLE INCOME EXAMPLES

TRUSTS

For an example of the taxable income calculation for a Trust refer to annexures AS-IT-PT-01-A7 andAS-IT-PT-01-A11. Example: First Period: Trusts and Example Second Period Trusts:


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Income of trust R187 000Less: Allowable expenses R 55 000Less: Distribution to beneficiaries R 21 000 R 76 000

Taxable Income R111 000

SMALL BUSINESS CORPORATIONS

For examples of the taxable income calculation for a Small Business Corporations refer to annextureAS-IT-PT-01-A8 AND AS-IT-PT-A12. Example: First Period: Small Business CorporationsandExample Second Period: Small Business Corporations and Example Second Period:

Example 1

Income of Small BusinessCorporation

R298 000

Less: Allowable expenses R 55 000 R 55 000Taxable Net Profit R243 000

Example 2

Income of Small BusinessCorporation

R400 000

Less: Allowable expenses R 55 000 R55 000Taxable Net Profit R345 000

12 WHEN MUST PROVISIONAL TAX BE PAID

In terms ofParagraphs 21, 23 and 23A, the due dates for payments are:

First period: This payment must be made within six months from the commencement of theyear of assessment and half of the tax liability, for the full tax year, is payable.

Second period: This payment must be made not later than the last day of the year ofassessment or approved financial year-end date.

In the case where a February financial year-end creates financial hardship and approval hasbeen obtained from SARS to submit financial statements to a date other than the end ofFebruary, such persons may also request approval to submit provisional tax returns in line withthe approved financial year-end. All other income however remains in the year of assessmentending 28/29 February. (Applicable to Individuals and Trusts only).

Third period: Also known as additional or topping-up provisional payment. If such apayment is made; it must be paid not later than the effective date.o Where the year of assessment ends on 28 / 29 February the effective date is seven

months after the financial year end, which is 30 September.o For an approved financial year end which ends on a date other than 28 / 29 February, the

effective date will be six months after the financial year end e.g. financial year end is30 April 2011, the effective date will therefore be 31 October2011.

The third payment is a voluntary payment which any provisional taxpayer can make. Howevertaxpayers (other than companies) with a taxable income more than R50 000 or companies witha taxable income of R20 000 or more, may make a third voluntary payment to avoid interest interms of Section 89quat(2) being levied on any underpayment of tax on assessment.

The purpose of this payment is therefore to enable taxpayers to pay the difference betweenemployees tax and provisional tax already paid for the year and the total tax liability for the yearof assessment.

Example of payment dates:

The following example refers to a 28 February 2011 year-end (2011 tax year):o First provisional tax payment due on 31 Aug 2010


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o Second provisional tax payment due on 28 Feb 2011o Third or voluntary payment due on 30 Sept 2011

13 FORMS USED FOR ESTIMATES AND PAYMENTS

In terms of Paragraph 19(1) an IRP6 return must be completed for provisional tax purposes.

These returns are:o An IRP 6 for individuals;o An IRP 6 for trusts; ando An IRP 6 for companies.

IRP6(3) Payment for additional provisional tax. IRP6 (3) additional returns will no longer beissued. Should you wish to make a voluntary payment; the payment advice can be obtained from theSARS website at www.sars.gov.zaor at your nearest SARS branch office.

IRP 6 returns for first and second period must be submitted even if, according to the result of yourcalculation, no provisional tax is payable.

For your convenience, the payment advice portion of the IRP6 return is at the bottom of the thepage.Your return can therefor be submitted separately from your payment.

14 ESTIMATE OF TAXABLE INCOME

Paragraph 19 states that every provisional taxpayermust, during every period, submit an estimate ofthe total taxable income which will be derived by him / her in respect of the year of assessment forwhich the provisional tax is payable.

Basic amount - The basic amount is deemed to be that of the taxable income less any taxable capitalgain and the taxable portion of any lump sum of the latest preceding year assessed in respect of

which an assessment notice was issued not less than 60 days before the date on which the estimateis submitted.Where the basic amount submitted as an estimated taxable income ending a year afterthe latest precededing year of assessment, the basic amount will be increased by an amount equal toeight per cent per annum of that amount,from the end of such year to the end of the year ofassessment in respect of which the estimate is made.

The year last assessed , as shown on the IRP6 return, will refer to an assessment which wasissued at least 60 days prior to the payment due date of such period.

IRP6 returns for :

First period:o The first periodshows the taxable income of the last year assessed less the amount of

any taxable capital gain (if applicable) to arrive at the basic amount. Second period:

o The second period shows the taxable income of the last year assessed less the amountof any taxable capital gain (if applicable) to arrive at the basic amount.

First Period:

To avoid undue penalties and interest being raised make sure that the IRP6 returns are signedand completed in full and are submitted well before the payment due date to the relevantSARS branch office, through eFiling or by post. This will ensure that your request is receivedand processed in time.

Second Period:

The provisional taxpayer is required to make a more accurate estimation of taxable income.
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Provisional taxpayers with a taxable income up to R1 milliono An estimated taxable income for the second period must be equal to the lesser of the

basic amount or 90% of the actual taxable income for the year.o Additional tax of 20% will be imposed on assessment on an under-estimated taxable

income in respect of the second period of the difference between the amount of normaltax and the lesser of the following:

The amount of normal disclosed for provisional tax purposes in respect of a taxableincome equal to 90% of the actual taxable income; and

The amount of normal tax disclosed for provisional tax purposes in respect of ataxable income equal to a basic amount at the applicable rates.

Provisional taxpayers with a taxable income above R1 milliono An estimated taxable income for the second period must be equal to 80% of the actual

taxable income for the year.o Additional tax of 20% will be imposed on assessment on an under-estimated taxable

income in respect of the second period.o The additional tax will be imposed on the difference between the normal tax as disclosed

for the provisional tax purposes and the amount of normal tax on 80% of the actualtaxable income.

Third Period:

The third period (voluntary) payment should be based on actual taxable income as the purposeof this payment is to enable you to pay the difference between employees tax plus provisionaltax already paid for the year and the full tax liability for that tax year.

15 NON-COMPLIANCE TO PROCEDURES

Paragraph 19(2) stipulate that if you fail to submit an estimate the Commissioner may estimate thetaxable income and determine the amount payable thereon. Such an estimate is final and conclusive.

Paragraph 19(3) estimates:

Paragraph 19(3) may ask you to justify any estimate submitted by you or to furnish fullparticulars of income and expenditure if your estimate of taxable income is not in accordancewith prescribed procedures or the reason submitted for a lower estimate is not acceptable.

If no satisfactory response is forthcoming from you or if SARS is not satisfied with yourresponse, the estimate may be increased to an amount which is considered reasonable. Youwill be notified accordingly. SARS will issue you with a revised estimate which will be used tocalculate your provisional liability.

More information in this regard can be found in Interpretation Note 1 of 2001 which isavailable on the SARS website www.sars.gov.za.

Outstanding Provisional Tax:

Interest on any outstanding provisional tax payable for the first period will be limited to the dayprior to the second period provisional tax payment due date.

Any outstanding interest / penalty for the first period will be carried over to the second period.Refer to example AS-IT-PT-01-A4.

16 CALCULATION OF PROVISIONAL TAX

Paragraphs 19(1), 21 and 23A regulate the calculation of provisional tax payable for the applicableperiod and are as follows:

The amount of tax payable is determined on the estimated taxable income. Consult the taxtables or the relevant statutory tax rates and the applicable tax rebates as presented in thispublication.

The First Period represents:


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half of the total tax for the full year; less the employees tax deducted for this period (6 months); less any allowable foreign tax credits for this period (6 months).

The Second Period represents:

the total estimated tax for the full year;

less the employees tax paid for the full year; less the any allowable foreign tax credits for the full year; less the amount paid for the first period.

The Third Period represents:

the total tax payable for the full year; less the employees tax paid for the full year; less the any allowable foreign tax credits for the full year; less the amount paid for the 1st and 2nd provisional tax periods.

17 PAYMENTS

Paragraphs 21 and 23 stipulate that payments must be made on the prescribed IRP 6 returnspayment advice, on orbefore the payment due dates . Also refer to When must Provisional Tax bepaid in this publication.

The following methods to effect payments to SARS are available:

Provisional tax payments may be made at any SARS Branch Office, Mondays to Fridays,between 08h00 and 15h30, excluding public holidays.

Where payments are made by mail, via the bank or ATM, sufficient time for mailing orprocessing must be taken into account.

Where payments are done electronically, provision must be made for your banks cut-offtimes and for a clearance period that could take between two and five days.

Banking details:

Clients paying over the counter at any ABSA, FNB, Nedbank or Standard Bank branch will nolonger need to supply a bank account number and bank code when making payments. Thisapplies equally to all ABSA, FNB, Nedbank, and Standard Bank internet banking clients.

All that will be required is:o the clients 19-digit payment reference number; ando the beneficiary ID / account number which is linked to a specific type of tax to make

payments. These details are reflected on the payment advice of the IRP6 return. Payments that do not comply with both the above-mentioned payment reference number and

the beneficiary ID will not be accepted.

If the last day for payment falls on a public holiday orweekend, the payment must be made on thelast working day priorto the public holiday or weekend. For more details refer to the SARS websitewww.sars.gov.za.

18 INTEREST, PENALTY AND ADDITIONAL TAX

Refer to Sections 89bis, 89quat and Paragraphs 20, 20A and 27 regarding interest, penalties andadditional tax payable in respect of provisional tax.

Section 89 bis Interest:

Interest at the prescribed rate (currently 10,5% per annum subject to changes as published inGovernment Gazette), is payable on late payments in respect of first, second and third periods.


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Paragraph 27 Penalties:

Penalty of 10% will also be levied on any late payment in respect of the first and secondperiods.

Paragraph 20 Additional Tax:

Provisional taxpayers with a taxable Income up to R1 million

An estimated taxable income for the second period must be equal to the lesser of the basicamount or 90% of the actual taxable income for the year.o Additional tax of 20% will be imposed on assessment on an under-estimated taxable

income in respect of the second period of the difference between the amount of normaltax and the lesser of the following: The amount of normal tax disclosed for provisional tax purposes in respect of a

taxable income equal to 90% of the actual taxable income; and The amount of normal tax disclosed for provisional tax purposes in respect of a

taxable income equal to a basic amount at the applicable rates.

Provisional taxpayers with a taxable Income above R1 million

An estimated taxable income for the second period must be equal to 80% of the actual taxableincome for the year.

Additional tax of 20% will be imposed on assessment on an under-estimated taxable income inrespect of the second period.

The additional tax will be imposed on the difference between the normal tax as disclosed forprovisional tax purposes and the amount of normal tax on 80% of the actual taxable income

Paragraph 20A Additional Tax:

This additional tax may be imposed on assessment for the failure to submit a timely estimateof income.

The additional tax is equal to 20% of the amount by which the normal tax payable exceeds thesum of the provisional tax plus employees tax paid for such tax year.

89quat interest:

Interest in terms of Section 89quat is either levied on an underpayment of tax orpaid on anoverpayment of tax from the effective date. See below for an explanation of the effectivedate.

89quat(2) interest:

Interest, in terms of Section 89quat(2), is payable by a provisional taxpayer if the normal taxexceeds the credit amount (i.e. an underpayment of tax) and if:o in the case of an individual or trust, the taxable income for the year of assessment

exceeds R50 000, oro in the case of a company, the taxable income for the year exceeds R20 000.

This interest is levied at the prescribed rate (currently 10,5 % p.a. subject to changes aspublished in Government Gazette), and is calculated from the day following the effective dateto the day before the first due date on the relevant assessment notice.

Interest on underpayment paid by a taxpayer is not tax deductible.

Example-89quat(2) interest:

If the first due date on the assessment notice is 1 December2011, interest on underpayment forthe 2010 year of assessment (February year-end) will be calculated from 1 October2011 to

30 November2011.


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89quat(4) interest:

Interest is payable to a provisional taxpayer if the credit amount exceeds the normal taxpayable for that year of assessment and :o the amount exceeds R10 000; oro in the case of an individual or trust, the taxable income for the year of assessment

exceeds R 50 000, oro in the case of a company, the taxable income for the year exceeds R20 000.

This interest is payable to the taxpayer at the prescribed rate (currently 6,5 % p.a. subject tochanges as published in Government Gazette) on the amount by which the credit amountexceeds the normal tax and is calculated from the day following the effective date to date ofrefund.

Interest paid to a taxpayer by SARS on an overpayment is taxable and must be declaredunder interest income in the income tax return for the tax year in which it is received.

The effective date is:

where the year of assessment ends on 28 / 29 February, seven months thereafter, and for approved financial year ends which end on a date other than 28 / 29 February, six months

thereafter.

The credit amount in respect of a provisional taxpayer is the sum of:

all provisional tax payments (1st, 2nd and 3rd periods) made; employees tax paid; and allowable foreign tax credits for the applicable year of assessment.

19 EXEMPT PORTION OF INVESTMENT INCOME

In terms of Section 10(1)(i)(xv) of the Act the exempt portion of all interest and foreign dividendincome is as follows:

R22 300 for persons under 65 years; and R32 000 for persons 65 years or older.

Foreign dividends and all interest income are taxable. This is applicable to individuals, companiesand trusts that are regarded as residents of SA.

The exemption in respect of foreign interest and dividends is limited to R3 700 out of the totalexemption. Any balance of the exemption must be offset against local interest income.

20 CAPITAL GAINS TAX (CGT)

Eighth Schedule and Paragraph 19(1) of the Fourth Schedule.

Certain capital gains realised on or after 1 October 2001 are taxable.

Where a taxable capital gain was included in the taxable income of the latest preceding tax year it isexcluded to determine the basic amount for provisional tax purposes.

If any taxable capital gain is realised in the current tax year it must be included in estimated taxableincome for the relevant provisional tax period. This will prevent additional tax in terms ofSection 89quat(2) interest being levied on assessment.

The annual capital gain / loss exclusion is R17 500. The primary residence exclusion is R1, 5 million, if the gross selling price is R2 million or more. The primary residence exclusion is R2 million, if gross selling price is less than R2 million. The annual exclusion on death is R 120 000.

Capital gains on the disposal of assets are included in a taxable income.


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Inclusion rate of capital gains in taxable income:

Individuals and Special Trusts 25%; Companies 50%; and Trusts 50%.

21 RESIDENCE BASIS OF TAXATION

Section 1 defines a resident or a deemed resident as follows:

A person ordinarily resident in SA; A person not ordinarily a resident in SA but physically present in the Republic for more than

91 days in aggregate during the year of assessment as well as during each of the preceding5 years of assessment and physically present for more than 915 days in aggregate in thepreceding 5 years of assessment; or

A person other than a natural person, which is incorporated, established or formed in theRepublic or which has its place of effective management in the RSA.

All residents are subject to tax in SA on their worldwide income. Non-residents are taxed in SA on

income derived from a SA source or deemed source only.

Income from patents, designs, trademarks and / or copyrights is deemed to be the income of theholder or owner of the said property.

22 TRUSTS

Section 1 defines aperson and trust.

A trust consists of cash or other assets that are administered and controlled by a person acting in afiduciary capacity (trustee). Such person is appointed in terms of a deed of trust or by agreement or interms of the will of a deceased person.

A special trust is:

a trust created solely for the benefit of a person who suffers from mental illness or a seriousphysical disability and such person earns insufficient income to maintain him / herself; or

a trust created in terms of the will of a deceased, solely for the benefit of beneficiaries who arerelatives in relation to that deceased person and who are alive or conceived but not yet born onthe date of the death of the deceased person.

Trusts are taxed at 40% except for special trusts and testamentary trusts established for the benefit ofminor children are taxed according to the rates applicable to individuals.

Should the Trust however have taxable income for a particular year of assessment, the IRP 6

return should be requested at the nearest SARS Branch Office or requested from SARSContact Centre on 0800 00 SARS (7277) or SARS eFiling at www.sarsefiling.co.za,

23 SMALL BUSINESS

For small business corporations, the following is applicable:

Firms with an annual turnover of up to R14 million will qualify for the special graduate corporatetax regime;

The small business income tax exemption threshold has been increased from R54 200 toR57 000.

The taxable income threshold remains at R300 000.
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The once-off capital gains relief for small business is R750 000 for years of assessments commencingon or after 1 March 2006.

Immediate 100 % depreciation exists for individual small items purchased for business purposes.Assests purchased on or after 1 March 2006 the threshold is R5 000.

24 QUALITY RECORDS

Number

IRP6 return Return of Payment of Provisional Tax

IRP6(3) Payment advice for additional provisional tax

IRP6 Companies Return of Payment of Provisional Tax for Companies

IRP6 Companies Return of Payment of Provisional Tax for Close Corporations

IRP6 Trusts Return of Payment of Provisional Tax for Trusts

IRP6-Individuals Return of Payment of Provisional Tax for Individuals

25 DOCUMENT MANAGEMENT

Designation Name / Divis ion

Business Owner: Group Executive: Enterprise Business Enablement

Policy Owner: Executive: EBE - Process Solutions Assessment, Enforcementand Services Portfolio

Author: Magdeline Makhushe

Detail of change from previous revision: Revision 7 - Incorporation of legislation changes (26.02.2010)Revision 8 - Incorporation of legislation changes (28.06.2010)

Template number and revision POL-TM-07 - Rev 3

8