n Without Prejudice - Those total taxable income estimates : tax

Volume 10, Issue 1
  • ISSN : 1681-178X



Companies are provisional taxpayers. Every company must, therefore, submit estimates of the total taxable income that will be derived by that company in respect of that year of assessment. These estimates, generally submitted to the South African Revenue Service in IRP6-returns, must be submitted twice a year; the first six months after the commencement of the year of assessment and the second on the last day of the year of assessment.

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