PROVISIONAL TAX – 2nd RETURN AND INSTALMENT FOR THE 2021 TAX YEAR END Please be aware that the tax year 2021 second provisional tax return is due and payable by 28 February 2021. If you have not yet provided us with the supporting documents per the attached explanation, please do so at your earliest convenience. What is provisional tax?
Provisional tax is not a separate tax. It is a method of paying tax due, to ensure the taxpayer does not pay large amounts on assessment, a
Note: Due to the Revised B-BBEE Codes, Courtney Consulting no longer issues EME BEE Certificates. What is an Exempted Micro Enterprise (EME)? If your turnover is below R10 million per year you qualify as an Exempted Micro Enterprise (EME). EME's are exempt from the provisions of the B-BBEE Scorecard. This means that you are automatically already B-BBEE Compliant and do not need to take any BEE measures at all or adjust your business in any way. In order to access BEE benefits