Provisional Tax is a part of the PAYE (Pay-As-You-Earn) tax collection system. It is not an additional tax, but merely a means to help certain persons to pay their taxes in an orderly manner - usually in August and February. It obviates large tax bills at year-end.
  The Income Tax Act (South Africa) defines a provisional taxpayer as any company, close corporation, company director, close corporation member, and any person who derives non-remuneration income which exceeds R10000 per year (e.g. business, rental, or investment income).
  A couple of distinctions must be drawn: If you fall into any of the above categories, under law you are a Provisional Taxpayer. If you fall into any of the above categories, under law you are obligated to register as a Provisional Taxpayer.
  To apply to register for provisional tax please use our Tax Application Form.