Admin Boss Tax Knowledge Hub

Provisional Tax Checklist

Updated: June 2026 5 min read
Quick Overview: Provisional taxpayers must estimate income accurately, make timely payments, and reconcile everything on their annual ITR12 return.
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Andre van Niekerk

Registered Tax Practitioner, Admin Boss

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Table of Contents
  1. Quick Answer
  2. Before First IRP6 Payment
  3. Before Second IRP6 Payment
  4. Annual Reconciliation
  5. Frequently Asked Questions
Quick Answer

SARS requires you to keep all tax-related documents for at least 5 years from the date of assessment.

Before First IRP6 Payment

Estimate your annual taxable income. Calculate tax using SARS tables. Subtract rebates and credits. Pay at least 50% of the total by 31 August.

Before Second IRP6 Payment

Review your actual income for the year. Adjust your estimate if needed. The second payment should bring your total paid to 100% of estimated tax by 28 February.

Annual Reconciliation

When filing your ITR12, compare provisional payments to actual tax liability. Any shortfall must be paid. Overpayments will be refunded by SARS.

Frequently Asked Questions

How long must I keep these documents?

SARS requires you to keep all tax-related documents for at least 5 years from the date of assessment.

Can Admin Boss help me prepare?

Yes. Admin Boss is a registered tax practice that can help organise your documents and ensure nothing is missed. Visit adminboss.co.za/need-more-info/.

What happens if I miss a document?

Contact the issuer and request a duplicate. For bank statements, download from online banking. Missing documents may result in denied deductions.

Need Help With Your Tax?

Admin Boss is a registered tax practice with over 20 years of experience helping South African individuals and businesses navigate SARS.