"As with anything in life, it is wise to adopt a proactive attitude when approaching the tax space. For those defined as provisional taxpayers, this includes accurate and timely submission of the mid-year provisional tax return. Join us for an informative session that aims to assist taxpayers in understanding the provisional tax rules."

"• When will a taxpayer be a provisional taxpayer as defined and when will they be excluded from these provisions • The rules governing the determination and settlement of provisional tax payments - this discussion will focus primarily on the first (mid-year) payment, but will include an overview of the second (year-end) and third (top-up) payments. o Clarifying the concept of the “basic” amount and considering whether it should be used o Interest and penalties for late and underpayments o Administrative process of submission and payment • Brief overview of the application of provisional taxes to directors of companies • Current issues in the provisional tax space"

All taxpayers that are provisional taxpayers, or that wish to know whether they should be provisional taxpayers.