A taxpayer has all his tax affairs up to date. However, he cannot obtain tax clearance because the tax clearance system requires his provisional tax to be submitted for the periods 2017-02, 2018-01 and 2018-02, which will all be nil. The taxpayer cannot do them on e-filing because that only goes back to 2019-02. How does he submit these 3 provisional tax returns?
Important:
This answer is based on tax law year ending 28 February 2021.
Answer:
It is not required to submit provisional tax returns where the year has already been assessed. It is why the system doesn't allow for the returns to be submitted. See also paragraph 19(6) of the Fourth Schedule to the Act - a return is deemed to have been submitted. You should challenge SARS's refusal to issue the TCC.