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2015 Webinar: Unpacking provisional Tax
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When: 3 August 2015
From 15:00 until 17:00
Where: Webinar online session
Presented live from
South Africa
Contact: Silvia Motaung

Online registration is closed.
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The new provisional tax electronic processes and the constant changes in provisional tax provisions have been a baptism of fire to the Tax Practitioner. It is understood that change causes disruption and re-learning and there are bound to be teething problems

The problem in South Africa is that there is never sufficient time after tax law changes to make the necessary system changes so that the law can be properly implemented. Sometimes these changes are communicated very late, causing disruption and late delivery of amendments to software which affects taxpayers.

Currently provisional tax provisions and provisional tax in practice are so very different that there is a disconnect between the two. Take for example the 14 day rule for the determination of the basic amount and the way this has been implemented by SARS on their Website. Even until very recently one wonders if it is 14 business days or 14 actual days, so there is a problem with the cutoff date for determining the basic amount. The ruling on this will be delivered at the Webinar.

There will be a discussion on Provisional tax provisions and the new penalty laws. We will go through the Draft Interpretation Note on Provisional Tax, which was recently published and deal with all the controversial issues. We will also deal with the SARS Guide published early July 2015.

This webinar will take place on 3 August 2015.

Course Content

Topics to be discussed during this webinar:

We will detail the difference between Practice versus Law

  • 14 days vs 60 days
  • 8% increase in basic amount
  • S 19(3)
  • SARS position on loading basic amounts on the eFiling system
  • Double tier system
  • New penalty laws introduced in January 2015
  • Timing issues in provisional tax
  • Payments
  • Difference between a manual system and an electronic system


Mark Silberman
B. Acc C.A.(S.A) MD of Accfin Software

Mark qualified as a Chartered Accountant in a small accounting firm many years ago and was instrumental in developing the first tax system in South Africa for the firm. Accfin Software grew out of this firm to become the market leader in tax. Over the years Mark has lectured on Tax Compliance and run many Webinars on the subject.


This event and successful completion of the online assessment will secure 2 hours verifiable output   TAXCPD points/units.

Including the following professional bodies. (AICA, CIMA, SAIPA, SAIBA, ACCA, FPI, CSSA, LSSA, FISA, ICBA, IAC, AAT)

Event Investment

This webinar does not form part of the CPD subscription package

Member: R370.00
Non-member: R450.00
Click here to register for the Webinar

Payments & Cancellations

All payments must be made by EFT or by credit card, at least 3 working days before commencement of an event.


  • Proof of payment will be requested at registration, if payment at that point in time has not been reflected on SAIT's bank account.
  • Kindly note that should payment not been received 2 days after the event, legal action will be taken
  • Only written notice of cancellation will be recognised.
  • Conditions:
    • If the cancellation occurs more than 30 days prior to the event no cancellation fee will be charged.
    • If the cancellation occurs less than 30 but more than 10 days prior to the event a 50% cancellation fee will apply.
    • If the cancellation occurs less than 10 days prior to the event a 100% cancellation fee will apply.
  • Delegates who book and fail to attend will be liable for the full event fee.
  • SAIT's liability in the case of an event being cancelled will be limited to a refund or credit of the event fee.
  • Click here to view the full Terms & Conditions



Section 240A of the Tax Administration Act, 2011 (as amended) requires that all tax practitioners register with a recognized controlling body before 1 July 2013. It is a criminal offense to not register with both a recognized controlling body and SARS.


The Act requires that a minimum academic and practical requirments be set to register with a controlling body. Click here for the minimum requirements of SAIT.

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