Page 3 - Employees tax
P. 3
PROVISIONAL TAX
Provisional Taxpayers
• All companies must register for and are provisional
taxpayers.
• If an individual works in SA for a foreign employer
that is not registered as an employer in SA, that
individual must register as a provisional taxpayer.
• An individual must also register for provisional tax if
he or she earns income that does not constitute
remuneration and/or an allowance. There are a few
exceptions to this rule
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