Penalties and intrests
Penalties and interests
Duration: 0.5 hour
Price: R49.00
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Penalties and interests
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| OUTCOMES OF TOPIC After studying this topic related to provisional tax, you should be able to: ✓ Understand what provisional tax is; ✓ Understand who is liable to register for provisional tax; ✓ Determine the deadline dates on which individual provisional taxpayers should submit provisional tax returns and make provisional tax payments; ✓ Understand that an IRP6 provisional tax return should be completed by a provisional taxpayer for his/her first and second provisional tax payments respectively. |