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Return Submission Deadline Extended For Provisional Taxpayers

01 November 2009   (0 Comments)
Posted by: Author: Steven Jones
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Return Submission Deadline Extended For Provisional Taxpayers

If you are a provisional taxpayer, your returns are up to date, and use e-filing, SARS gives you an extra three months to get your 2009 tax return in

Provisional Taxpayers are again getting relief—this time in the form of a deadline extension. In August 2009 it was announced that the Revenue Laws Second Amendment Act of 2008 which had many provisional taxpayers fretting, would be amended to exclude those who have taxable income below R1 million. This means that those taxpayers will not be required to make an 80% estimate of their final taxable income, and may rely instead on the "basic amount” as was the case before the amendment was mooted.

Now it seems that the South African Revenue Service (SARS) has decided to be reasonable once again. Recognising that the tax affairs of provisional taxpayers are more complicated than those of ordinary salary-earners, SARS has extended the deadline for provisional taxpayers (including but not limited to individuals and trusts that are provisional taxpayers) who have no outstanding returns with SARS, except for the current 2009 return, and who use eFiling, to submit their 2009 returns.

The deadline has been extended to 28 February 2010, with payment of assessed tax falling due within seven calendar days after the assessment. SARS indicated that it has decided to "allow more time for provisional taxpayers to submit their returns, as their returns are generally more complex and since they have a higher administrative burden of having to submit three returns per year. Given that provisional taxpayers generally make more use of practitioners, the differentiated submission date will also significantly assist practitioners”.

Source: By Steven Jones (Taxbreaks)


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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