Provisional tax allows taxpayers to pay annual tax in 2 or 3 payments. Submissions are due 6 and 12 months after the financial year starts, with an optional third payment 7 months post-year-end to avoid penalties on under-estimation. It's based on estimated taxable income over an annual period. Companies and trusts are always liable; individuals earning non-salary income (e.g. rental, interest) may be liable too.

More and more South Africans are taking up job offers abroad—but in the rush of visas and relocation, tax implications are often forgotten. SARS operates on a worldwide tax system, meaning even foreign income can be taxed locally unless you change your tax residency status. Knowing whether you're a resident or not—and applying the correct relief—can make a big difference. Don't let tax surprises ruin your global adventure.

Many business owners think all income from their company is theirs to use anytime, but a company is its own legal entity with separate tax rules. The company pays tax on profits, and salaries you draw are taxed personally. Money taken outside your salary is treated like a loan. To decide your salary, consider your personal expenses not covered by the business and include tax-friendly benefits. I’m here to help if you want to chat more about this!