"For many provisional taxpayers, the end of February spells the deadline for the second provisional tax payment due to SARS. Non-compliance with the process or timing, might result in significant penalties and interest to the taxpayer. Join us for this informative session to ensure that you are equipped to successfully finalise your second provisional tax submission."

"- Brief overview of the purpose of provisional taxes and the basic provisions of the Fourth Schedule: - Who is defined as a provisional taxpayer and who is excluded - When must estimates be submitted and when will it not be required - Brief overview of the determination of the second payment and the rules of the basic amount - The third payment, interest and penalties for late payments and underestimates - Other administrative provisions and issues that relate to the second IRP6 submission - This session will not be an eFiling practical session Registrants will receive a template for checking whether the underestimate penalty applies."

All accounting and tax professionals, as well as other taxpayers that are classified as provisional taxpayers and that are responsible for facilitating the submission for it.