Page 33 - P6 Slide Taxation - Lecture Day 7 - Various Topics
P. 33
Calculation of provisional tax
nd
2 Provisional tax payment
total estimated liability for normal tax
employees’ tax deducted by his employer from
Less:
remuneration during the year
Less: first provisional tax payment
foreign tax paid on income from sources outside South
Less:
Africa that are allowed as a rebate (s 6quat)
Paid no later than the last day of the yoa
