If you’ve checked the provisional tax status of your eFiling profile, you may have noticed that all taxpayers are now loaded as provisional taxpayers. Why is this?

Technically, any person deriving income that’s not remuneration is eligible for provisional tax, so this affects you if you earn interest, dividends or rental over R20 000 and you’re under 65.

The South African Revenue Service (Sars) issued a media statement in 2009 indicating that you need only submit a provisional tax return to the extent that this is necessary.

But does this mean that if in the first six months you didn’t earn sufficient interest that you should not submit a first provisional?

According to Angelique Worms, a director of tax at Deloittes, mayhem may follow when an interest certificate is generated by the bank with a hefty sum of interest, earned in the last six months, and you submit a second provisional return only. How is the Sars going to know that the interest was earned only in the last six months?

“It would also appear that should you become inquisitive and electronically request a provisional tax return, you are then obliged to submit the return or it will remain as outstanding – not a good thing,” says Worms.

Her advice is to consult or enquire within good time before the next provisional tax submission date to avoid any lengthy and possibly expensive discussions with Sars.