Page 8 - P6 Slide Taxation - Lecture Day 6 - Provisional Tax Companies Only
P. 8
Calculation of provisional tax
2 Provisional tax payment
nd
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
Less:
South Africa that are allowed as a rebate (s 6quat)
Paid no later than the last day of the yoa
