EXTERNAL GUIDE
HOW TO EFILE
YOUR
PROVISIONAL TAX RETURN
REVISION HISTORY TABLE
Date Version Description
01-07-2022 4 Process updates
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HOW TO EFILE YOUR PROVISIONAL TAX
RETURN
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TABLE OF CONTENTS
1 Purpose 4
2 Getting Started: 4
2.1 Access eFiling profile 4
2.2 Request Your Provisional Tax Return 5
2.3 Select Applicable Period 5
2.4 Provisional Tax Work Page 6
2.5 Completing Your Provisional Tax Return 6
2.6 Payment 10
2.7 Declaration 10
2.8 File Your Provisional Tax Return 10
2.9 Provisional Tax Work Page 11
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1 PURPOSE
This guide in its design, development, implementation and review phases is guided and
underpinned by the SARS Strategic Plan 2020/21 - 2024/25 and the applicable legislation.
Should any aspect of this guide be in conflict with the applicable legislation the legislation will
take precedence.
This guide provides guidelines on how to file your provisional tax return.
2 GETTING STARTED:
2.1 Access eFiling profile
Go to www.sarsefiling.co.za to access your eFiling profile if you have registered for eFiling.
On the SARS eFiling homepage capture your Username.
If you have forgotten your Username, click on Forgot Your Username?
If you are not registered for eFiling, register your profile using your tax number on
www.sarsefiling.co.za
On the SARS eFiling, capture your Password.
If you have forgotten your Password, click on Forgot Your Password?
Select Next and on the following page enter the Password click on Login.
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2.2 Request Your Provisional Tax Return
Click on “Returns” and on “Returns Issued”
Click on “Provisional Tax (IRP6)”
2.3 Select Applicable Period
2.3.1 Provisional Tax Returns can only be requested for the following periods:
The current period.
The current periods minus two periods
Example: if the current period is 2023-01 and 2023-02, IRP6 forms can be requested for the
periods 2022-01 and 2022-02
The current periods plus one period
Example: if the current period is 2023-01 and 2023-02, IRP6 forms can be requested for the
periods and 2024-01.
2.3.2 Select the provisional tax period from the drop-down menu on the top right-hand corner and then
click on “Request Return”.
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2.4 Provisional Tax Work Page
2.4.1 The Provisional Tax Work Page will be displayed. It is within this page that you request, complete,
save and file your provisional tax return to SARS
2.4.2 You will have an option to open the return with Flash Player or Adobe Reader.
Flash Player:
eFiling will default to this option
Opening your return with Flash Player offers faster performance and a better user
experience.
If you do not have Adobe Flash Player installed in your machine, you will be prompted to
download this version of Adobe Flash Player when opening your return.
ADOBE Reader:
If you choose to use ADOBE Reader, you will require ADOBE 11.3 or higher to be installed
on your machine.
2.5 Completing Your Provisional Tax Return
2.5.1 To open your provisional tax return for online completion, click on “IRP6”.
2.5.2 Personal particulars
The first section of your IRP6 will be pre-populated with the following:
Taxpayer’s particulars (as per the taxpayer particulars registered on the eFiling website)
The tax period.
If the taxpayer type is an Individual, the following information will be pre-populated on the return:
Year of assessment
Period First (e.g. first period)
Taxpayer reference number
Surname
Initials
Enter the Date of Birth (CCYYMMDD) by selecting the Year, Month and Date.
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If the taxpayer type is a trust or company/CC, the following information will be pre-populated on
the return:
Year of assessment
Period: First (e.g. first period)
Taxpayer reference number
Registered name
Registered no.
2.5.3 Taxpayer Estimate
Refer to the Provisional Tax Guide on the SARS website www.sars.gov.za for more information
on how to complete your provisional tax return.
Note: For detailed information on how to calculate ‘Medical scheme fees tax credit’ and
‘Additional medical expenses tax credit’ refer to: IT-PT-AE-01-G01 - Guide for Provisional Tax.
2.5.4 First Period IRP6
You are required to complete the following fields (the mandatory fields are highlighted in red):
Turnover
Estimated taxable income
Medical scheme fees tax credit
Additional medical expenses tax credit
Employees’ tax for this period (six months)
This is a mandatory field. If employee’s tax is not applicable to the taxpayer, capture the
amount 0.00 in this field.
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Foreign tax credits for this period (six months)
Penalty on late payment (if applicable)
Interest on late payment (if applicable).
The system will automatically calculate the following for individual taxpayers:
Tax on estimated taxable income
Rebates – Is only applicable to an individual taxpayer and will be determined according to the
taxpayer’s age as at the end of the year of assessment . Refer to the tax tables on the SARS
website www.sars.gov.za for more information on the rebate amounts applicable to individuals
for each tax year.
Tax for the full year
Tax for this period (six months)
Tax payable for the period
Total amount payable.
2.5.5 Second Period IRP6
You are required to complete the following fields (the mandatory fields are highlighted in red):
Turnover
Estimated taxable income
Medical scheme fees tax credit
Additional medical expenses tax credit
Employees’ tax for this period (twelve months)
This is a mandatory field. If employee’s tax is not applicable to the taxpayer, capture 0.00
for the amount in this field.
Foreign tax credits for this period (twelve months)
Penalty on late payment
Interest on late payment.
The system will automatically calculate or pre-populate the following for individual taxpayers:
Tax on estimated taxable income
Rebates - Is only applicable to an individual taxpayer and will be determined according to
the taxpayer’s age as at the end of the year of assessment. Refer to the tax tables on the
SARS website www.sars.gov.za for more information on the rebate amounts applicable to
individuals for each tax year.
Tax for the full year
Provisional tax paid for the first period (if paid by the taxpayer)
Tax payable for this period
Penalty outstanding from first period (if applicable)
Interest outstanding from first period (if applicable)
Amount payable.
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2.5.6 Unusual/Infrequent Amount
Enter the unusual/infrequent amounts included in the estimated taxable income.
2.5.7 Historical Information
The historical information will be displayed automatically if the taxpayer has been assessed within
five years from the year of assessment reflected on the provisional tax return.
The historical information will be blank if:
The last year that the taxpayer was assessed is five years or more prior to the year of
assessment reflected on the IRP6 return
The taxpayer is a new taxpayer.
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2.6 Payment
If you are using a payment channel other than eFiling to make a payment for this provisional tax
return, utilise the exact “Payment ref no.” and “Beneficiary ID/Account no.” as displayed on
the return. This will ensure the correct allocation of your provisional tax payment.
2.7 Declaration
Enter today’s date in the date field.
2.8 File Your Provisional Tax Return
At any stage, you can save your return before filing by clicking on “Save Return”. Once you have
completed your Provisional Tax Return (IRP6), and you are ready to submit it to SARS, simply
click on “File Return”
When you click on File Return, eFiling will check the correctness of specific information. Where
information is incorrect or incomplete, eFiling will prompt you to correct the captured information.
You will receive a confirmation when your Provisional Tax Return has been filed. Click on
“Continue “to return to the Provisional Tax Work Page.
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2.9 Provisional Tax Work Page
2.9.1 On the Provisional Tax Work Page click on:
“Query SARS Status” to request the status of your return.
“Request for Correction” if you would like to change something on your return after you have
filed. Your return will appear and you can make the necessary changes and resubmit.
If you have submitted an IRP6 return for an incorrect period (e.g. 2020/01 instead of 2020/02):
You will have to request a new IRP6 return for the correct period (e.g. 2021/01). Refer to
the section above on “Requesting Your Provisional Tax Return”
Use the “Request for Correction” function to revise the IRP6 return that was submitted
for the incorrect period (e.g. 2020/01).
Click on “Request Statement of Account” to view the statement of account.
You will have the option to select the statement according to a particular “Tax Year” or “Balance
Brought Forward.”
Select a Statement Type and then click on “Continue”.
Click on the link to open the Tax Statement of Account
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The ‘Provisional Tax Statement of Account’ will be displayed on the screen.
DISCLAIMER
The information contained in this guide is intended as guidance only and is not considered to be a legal reference,
nor is it a binding ruling. The information does not take the place of legislation and readers who are in doubt regarding
any aspect of the information displayed in the guide should refer to the relevant legislation, or seek a formal opinion
from a suitably qualified individual.
For more information about the contents of this publication you may:
Visit the SARS website at www.sars.gov.za
Visit your nearest SARS branch
Contact your own tax advisor/tax practitioner
If calling from within South Africa, contact the SARS Contact Centre on 0800 00 SARS (7277)
If calling from outside South Africa, contact the SARS Contact Centre on +27 11 602 2093 (only between
8am and 4pm South African time).
Note: Visit your nearest SARS branch, by making an appointment on the SARS website.
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