How do I register as a provisional taxpayer with SARS?

# How to Register as a Provisional Taxpayer with SARS **You register as a provisional taxpayer through SARS eFiling by adding provisional tax as a tax type to your existing tax profile.** Most taxpayers are automatically registered when they meet the eligibility criteria, but you can also register voluntarily. ## Who Must Register for Provisional Tax You **must** register as a provisional taxpayer if: - Your **taxable income exceeds R30,000** in a tax year, AND - Your taxable income exceeds the **tax threshold** (R95,750 for under 65s, R148,217 for over 65s in 2024), AND - You receive income from **business activities**, investment income, rental income, or other non-employment sources **Exception:** You don't need to register if your only income is employment salary and the employer deducts PAYE. ## Step-by-Step Registration Process ### Step 1: Set Up SARS eFiling Profile 1. Visit **sarsefiling.co.za** 2. Register for eFiling if you don't have an account (requires ID document and contact details) 3. SARS will automatically issue a tax reference number during first registration ### Step 2: Add Provisional Tax Type 1. **Log in** to your eFiling profile 2. Click **"Home"** 3. Select **"Tax Types"** then **"Manage Tax Types"** 4. Click **"Add"** next to Provisional Tax (IRP6) 5. Select your **tax year** and confirm registration ### Step 3: Request Your First Return 1. Navigate to **"Returns"** → **"Returns Issued"** 2. Click **"Provisional Tax (IRP6)"** 3. Select **"1st period"** from the dropdown 4. Click **"Request"** to generate your IRP6 return ## Key Registration Requirements - **Valid tax reference number** (issued automatically during eFiling registration) - **Updated contact details** and banking information - **Business registration documents** if registering as a company or trust ## Important Deadlines After Registration Once registered, you must submit: - **First provisional return:** By 31 August (for February tax year-end) - **Second provisional return:** By 28 February (for February tax year-end) ## Penalties for Non-Registration Failure to register when required results in: - **20% penalty** on outstanding provisional tax - **Interest charges** at SARS prescribed rate - Potential **criminal charges** for tax evasion ## Managing Provisional Tax Compliance WeekdayApp automatically tracks provisional tax deadlines and generates reminders for South African accounting practices, ensuring you never miss critical SARS submission dates. Starting at R199/user/month, it integrates seamlessly with your existing workflow. **Remember:** Registration is just the first step. Ensure you understand your payment obligations and maintain accurate records throughout the tax year to avoid penalties and compliance issues.