What is IRP6?
The provisional tax return on which a taxpayer estimates taxable income and calculates each provisional tax payment.
You request and submit the IRP6 on SARS eFiling for each provisional period and pay the tax calculated on it. Your estimate must be reasonable, and the second estimate must be based on a realistic view of the full year's income.
If you don't submit a final provisional return within four months after year-end, SARS deems you to have estimated nil taxable income, which can lead to penalties.
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IRP6 for trading entities