Provisional Tax – Webinar on Demand


The accurate calculation of provisional tax requires an applied knowledge of the very important underlying principles of provisional tax.

In this Webinar on Demand series, Prof Jackie Arendse explains the following important considerations:

– Who are classified as provisional taxpayers?

– What are the requirements of a provisional taxpayer?

– How do you calculate estimated taxable income and provisional tax liability?

– What options are available if a taxpayer is charged a penalty or interest on provisional tax?

Prof Arendse covers everything you need to know about provisional tax for individuals, companies and trusts, the penalties that can be charged, how to calculate provisional tax, how the penalties are calculated and how to apply for penalties to be waived.

The Webinar series incorporates recent legislative amendments.

Provisional Tax: The Basics | Part 1
What is provisional tax?
Who is the “provisional taxpayer?”

Provisional Tax: Compliance | Part 2
Requirements of a provisional taxpayer
Calculating the provisional tax liability

Provisional Tax: Calculations | Part 3
Calculating estimated taxable income
Basic amount

Provisional Tax: Dealing with Penalities | Part 4
Provisional tax penalties
– What types of penalties
– What to do if you are charged a penalty

Provisional Tax: Dealing with Interest | Part 5
Interest on over/underpayments of provisional tax


**Latest Update**

Friday, 27 March  March 2020 14:40

We as ICBA took the decision during the previous week to close our offices and work remotely and will continue to do so until the measures to combat the spread of the virus has been successful. We are committed to the Government’s regulations and will adhere to all interim measures put in place by government.

Please stay safe during this period and please subject yourself to the preventative measures put in place to combat the spread of the COVID-19 virus.



​​Tuesday, 17 March 2020 13:30

In line with the Government measures put in place to manage the transmission of COVID-19, we have conducted a risk assessment and have initiated steps to ensure that we remain semi-operational, without compromising the health of our staff, students, customers, and suppliers.

We have decided on the following actions:

Site Closure:

As a preventative action we will close all our physical sites as of Wednesday, 18 March until Friday, 17 April 2020. This in effect means that we will not allow any staff or visitors to enter any of our premises until further notice.

Online Support:

Many of our staff will be working remotely, and will be available online.   Should you wish to contact us, please log a ticket via our Contact Us page on our website.  Our phone lines will be down for the duration of the closure. Please bear with us as our turn-around times may be a bit slower, but we will be making every effort to attend to all queries.

We would like to reassure all our students, providers and business partners that we are committed to providing you with support and assistance during this period and will put measures in place to catch-up on time lost.


Monday, 16 March 2020 11:00

We acknowledge the immediate and potential impact of COVID-19 on our employees, members, providers and South Africa as a whole.

We have established a working committee to initiate and action measures to minimise the impact it may have on our employees, members and providers.

Please bear with us, while we determine the best course of action. Once this has been done, we will update this article with the relevant actions.


Specific Corona Related Queries:

We encourage all members to make use of the Official Government COVID-19 Support Service: Whatsapp “hi” to +27600123456 which will provide you with a menu to choose from to get the correct answers. Alternatively you can access the official Government COVID-10 Resource Portal at this link.

You can also make use of the SA hotline – 08000 29999, should you present with symptoms of the Corona Virus.