Page 30 - P6 Slide Taxation - Lecture Day 7 - Various Topics

INTRODUCTION (Fourth schedule)

• Provisional taxpayers are required to make two obligatory

provisional payments

1 st on/before the last day of the 6 month of yoa
th

2 nd on/before the last day of the yoa

• may make a further, voluntary provisional tax payment or

to avoid/reduce a liability for interest that would arise

should their first two obligatory payments be inadequate