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How do I re-submit a corrected IRP6?

09 April 2015   (0 Comments)
Posted by: Author: SAIT Technical
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Author: SAIT Technical

Q: I have recently discovered, whilst going through my calculations for provisional tax period 201502, that the profit used at that stage was understated. It was based on a net profit "year-to-date” from pastel that a clerk obtain for me (which was incorrect). What is SARS view on correcting this and can SARS waive the potential penalties for understatement?

A: Yes, You may request for the correction of an IRP6.

 See 5.4 of the document on this link:

The penalty for the underpayment of provisional tax is dealt with in para 20 of the 4th Schedule to the ITA.

Para 20(2) states:

"Where the Commissioner is satisfied that the amount of any estimate referred to in subparagraph (1) was seriously calculated with due regard to the factors having a bearing thereon and was not deliberately or negligently understated, or if the Commissioner is partly so satisfied, the Commissioner may in his or her discretion remit the penalty or a part thereof.”

Based on this provision, you may request SARS to remit the penalty by writing a letter and sending it either to the pcc email address for your region, or by dropping it off at a SARS branch.

Disclaimer: Nothing in this query and answer should be construed as constituting tax advice or a tax opinion. An expert should be consulted for advice based on the facts and circumstances of each transaction/case. Even though great care has been taken to ensure the accuracy of the answer, SAIT do not accept any responsibility for consequences of decisions taken based on this query and answer. It remains your own responsibility to consult the relevant primary resources when taking a decision.


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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