Penalties and interests
| OUTCOMES OF TOPIC After studying this topic related to provisional tax, you should be able to: ✓ Understand what provisional tax is; ✓ Understand who is liable to register for provisional tax; ✓ Determine the deadline dates on which individual provisional taxpayers should submit provisional tax returns and make provisional tax payments; ✓ Understand that an IRP6 provisional tax return should be completed by a provisional taxpayer for his/her first and second provisional tax payments respectively. |