Companies, closed corporations and trusts are automatically registered as provisional tax payers when they register with SARS on the income tax system. Provisional tax is the only way companies, closed corporations and trusts pay their tax to SARS during the tax year.

All registered provisional tax payers must submit a provisional tax return (IRP6), and pay provisional tax twice a year.

Closed corporations and companies submit their first provisional tax return six months into the financial year and a second provisional tax return six months later.

Trusts submit their provisional tax returns in August and February each year.