Overview

Provisional tax has evolved into one of the most high-risk and frustrating compliance areas for tax practitioners. It is no longer just about doing the math; it is about navigating system glitches and aggressive SARS scrutiny. From the "catch-22" of penalty remission applications to the complexities of foreign income registration, errors are costly, and fixing them is often procedurally blocked.

This session equips practitioners to manage risk proactively, handle systemic blockers, and advise clients with confidence

Webinar Content

• "Process Not Followed" Penalty Loop: How to navigate the procedural deadlock where SARS rejects a Request for Remission (RFR) instructing taxpayers to object, only to reject the Objection (NOO) because "an RFR must be submitted first" and how to break this cycle for Paragraph 19 underestimation penalties.
• Defensible Estimates & Loss-Making Companies: Practical guidance on filing estimates for companies with assessed losses and when it is safe to file a "Nil" return without triggering an audit or underestimation penalty.
• The "Nil Return" Interest Trap: Unpacking the recent trend where SARS charges Section 89quat(4) interest on clients who submitted "Nil" provisional returns because PAYE covered their liability, and how to dispute these interest charges.
• Foreign Income & Provisional Status: Clarifying the registration requirements for SA residents earning foreign income and ensuring they are correctly registered as provisional taxpayers to avoid non-compliance flags.
• Transitioning Debt to Final Assessment: Understanding how provisional tax debt (and payment arrangements) "washes" into the final ITR14 assessment, and managing client expectations regarding immediate payment demands vs. 6-month relief.
• Handling assessments: How to deal with situations when SARS demands immediate payment.
• Understanding Provisional Tax Requirements: Clarifying who is a provisional taxpayer and avoiding common classification errors.
• Key Considerations Before IRP6 Submission: Making defensible estimates supported by appropriate documentation.
• Streamlining the Submission Process: Improving efficiency, consistency, and quality control in high-volume environments.
• Identifying Potential Risk Areas: Recognising red flags that trigger SARS scrutiny, penalties, and audits.
• Provisional Tax and the Audit Process: Managing SARS engagements proactively as provisional tax becomes an audit trigger.
• Section 89quat Interest: Understanding the financial impact and mitigating exposure through planning rather than objection.

Competencies Developed

After attending this webinar, participants will be able to:

• Correctly identify and apply provisional tax requirements in line with the Fourth Schedule
• Make and document defensible provisional tax estimates
• Reduce exposure to underestimation penalties and section 89quat interest
• Implement practical systems and controls to improve submission accuracy
• Identify high-risk provisional tax positions before SARS intervention
• Manage provisional tax audits with greater confidence and foresight

Presenter

Yolisa Dyasi

Yolisa is a seasoned Tax Specialist and registered General Tax Practitioner (SA) with extensive experience at SARS, the Office of the Tax Ombud, and in private practice. She holds a B.Com Honours in Taxation from the University of Johannesburg and currently serves as National Tax Manager for one of South Africa’s largest property management companies, overseeing tax compliance for over 2,500 commercial clients. Yolisa is a respected authority in Tax Administration, known for her strong stakeholder engagement and dispute resolution skills. She regularly contributes to tax education through webinars, publications, and media appearances.

CPD

Attending this webinar and the successful completion of the online assessment will secure a certificate of completion for 2 hours of Tax CPD.

Event Investment

Free for Tax Technician, Tax Practitioner, Tax Accountant CPD subscribers and Practice Packages. Not a CPD subscriber yet? Click here to register now.

• Regular price: R460.00
• Group booking discounts available when you register for a group.

Payments & Cancellations

• All payments must be made by EFT or by credit card, at least 3 working days before commencement of an event.
• Kindly note that should payment not be received 2 days after the event, legal action will be taken
• Proof of payment will be requested at registration, if payment does not reflect on Tax Faculty's bank account.
• Cancellations:
  • Only written notice of cancellation will be recognized.
  • If the cancellation occurs more than 4 working days prior to the event no cancellation fee will be charged.
  • If the cancellation occurs less than 4 working days prior to the event a 100% cancellation fee will apply.
• Delegates who book and fail to attend will be liable for the full event fee.
• Tax Faculty`s liability in the case of an event being cancelled will be limited to a refund or credit of the event fee.
• Please click here for the full terms and conditions.