20 January 2023
Provisional taxpayers have until 23 January 2023 to submit their annual income tax return. All outstanding tax returns need to be filed before 23 January to avoid administrative penalties.
Late filing will attract administrative penalties.
Who is a provisional taxpayer? Any person who receives income or to whom income accrues other than remuneration or an allowance or advance such as travel allowance or subsistence allowance, is a provisional taxpayer. Read the complete definition and criteria here.
