EFiling
Master Provisional Tax: Practical Insights for 2025/26
Duration: 2 hours
Price: R195.00
Title / Topic
Master Provisional Tax: Practical Insights for 2025/26
Presenters : Carmen Westermeyer , Mandy Graaf
Overview
Provisional tax season brings significant administrative pressure for tax practitioners. With tight deadlines and the need for precision, mistakes can easily result in penalties for clients. This practical video provides a comprehensive refresher on how to correctly calculate provisional tax and outlines the consequences of non-compliance. Equip yourself and your clients with the knowledge to navigate provisional taxes confidently and efficiently.
Video Content
This video guides you through key aspects of provisional tax compliance, including:
- Information required for accurate provisional tax calculations
- Correct calculation methods and common pitfalls
- Consequences of incorrect or late submissions
- Administrative and compliance obligations practitioners must understand.
Competencies Developed
By the end of this video, you will be able to:
- Understand and apply the administrative requirements for provisional tax submissions, including first, second, and third payments
- Navigate assessments for individual taxpayers and companies for the 2024/2025 tax year
- Identify and manage penalties and interest implications
- Apply practical tips and common approaches used by experienced practitioners
- Gain insights into proposed SARS changes to the provisional tax system and how they may impact your practice