2024 SARS taxpayer

Which type of 2024 SARS taxpayer are you? Individual or provisional? Let’s explain the differences … Image: File/Fotor

Difference between a provisional and individual 2024 SARS taxpayer

What’s the difference between a provisional and individual 2024 SARS taxpayer? And when are the respective submission deadlines?

2024 SARS taxpayer

Which type of 2024 SARS taxpayer are you? Individual or provisional? Let’s explain the differences … Image: File/Fotor

Before we delve into the difference between a provisional and individual (non-provisional) 2024 SARS taxpayer, let’s remind one another of the recently announced 2024 tax dates. The South African Revenue Service says the 2024 tax season for individual (non-provisional) taxpayers opens on Monday, 15 July 2024. It closes on Monday, 21 October 2024. Likewise, the provisional taxpayers’ window also opens on Monday 15 July 2024. However, this runs till Monday, 20 January 2025.


2024 SARS taxpayer
Can you believe it’s tax time again? Here’s everything a 2024 SARS taxpayer needs to know … Image: File/Fotor

According to experts at TaxTim, there are a few key differences between a provisional and individual (non-provisional) 2024 SARS taxpayer. Most importantly, the onus is on you to ensure you actually meet the criteria for being a provisional taxpayer if you believe you are one.

Furthermore, just because you’re registered as a provisional taxpayer on SARS eFiling does not automatically qualify you for provisional tax. Likewise, just because you’ve been an individual (non-provisional) taxpayer in the past, that does not automatically make you one this year. Before you proceed as a 2024 SARS taxpayer, you have to check and confirm your tax status online.


2024 SARS taxpayer
Even if you think you qualify to be a provisional 2024 SARS taxpayer, you must log onto SARS eFiling and confirm your status. Image: File

Provisional tax is paid twice a year manually by individuals who earn non-salary income. To do so, they must complete an ITR12 and two IRP6s every year. Critically, you have to be registered as a provisional taxpayer via SARS eFiling. So, log in to your profile, and under Organisations, click Request tax type and insert your tax number under the provisional IRP6 block. Even if you have filed an IRP6 previously, you are not guaranteed to be a provisional taxpayer. This is because SARS requires your income structure to be assessed every year to meet the definition of a provisional 2024 SARS taxpayer.

Alternatively, individual (non-provisional) taxpayers are more conventional 2024 SARS Taxpayers, so to speak. They automatically make contributions to SARS via PAYE deduction off their monthly paycheck. They only have to submit one income tax return (ITR12) annually. Therefore, that is why individual (non-provisional) taxpayers are most likely to be auto-assessed by SARS, too. As The South African explained this past week, SARS auto-assessments are generated automatically when the tax authority believes no additional input is required from you.

Therefore, the assessment is based only on data from your employer, medical aid scheme and any relevant third parties. However, as convenient as this may sound, you must still check your SARS auto-assessment to see that everything is in order and you’re not missing out on a potential refund. These will be sent to relevant 2024 SARS taxpayers two weeks before tax season opens: Monday, 1 July to 14 July 2024.


Time to have your say? Are we paying too much tax, or does the country need all the taxpayer money it can get to support social welfare? Image: Duncan P Walker

This article is for informational purposes only and should not be construed as tax, financial or legal advice. Consult the experts at TaxTim for assistance with your tax return. Did this help explain the difference between a 2024 SARS taxpayer that’s provisional versus an individual (non-provisional)? Be sure to share your thoughts with our audience in the comments section below. And don’t forget to follow us @TheSANews on X and The South African on Facebook for the latest updates. Plus, check out these trending stories on our website …