Provisional taxpayers have until February 28 to file their second provisional tax returns, and there are certain pitfalls to avoid if you don't want a nasty surprise. If you earn your income from a source other than traditional remuneration from an employer, you are probably a provisional taxpayer. Provisional tax is not a separate tax from income tax, the SA Revenue Service (Sars) says on its website. Instead, it enables the taxman to collect your ordinary income tax during the tax year and avoid a large tax debt on assessment, the Sars says. The taxman requires that as a provisional taxpayer, you make at least two payments in advance during the tax year, which are based on your estimated taxable income. Sars makes provision for an optional third payment at the end of the tax year, before your return has been assessed. Online tax practitioner TaxTim says there are instances where you, as a salary earner, may be liable for provisional tax. On its website TaxTim says "if you earn non...

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