Page 5 - P6 Slide Taxation - Lecture Day 6 - Provisional Tax Companies Only

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