How to File Your IRP6 Provisional Tax Return: Step-by-Step Guide

Filing your IRP6 provisional tax return doesn't have to be complicated. This step-by-step guide walks you through the entire process on SARS eFiling.

Before You Start

What You'll Need

1. SARS eFiling account - Register at www.sarsefiling.co.za if you haven't
2. Income estimate - Total expected taxable income for the year
3. Deduction details - Retirement contributions, medical expenses, etc.
4. Banking details - For refunds (if applicable)
5. Previous year's assessment - Helps with estimates

Register for Provisional Tax

If you haven't registered as a provisional taxpayer:

1. Log into eFiling
2. Go to "Update Tax Type" under your profile
3. Add "Provisional Tax" as a tax type
4. Submit the request

Step-by-Step Filing Guide

Step 1: Log into SARS eFiling

1. Visit www.sarsefiling.co.za
2. Enter your username and password
3. Complete two-factor authentication if enabled
4. You'll land on your eFiling dashboard

Step 2: Navigate to Provisional Tax

1. Click on "Returns" in the left menu
2. Select "Provisional Tax"
3. Click "Request Return" or "Open IRP6" if already issued
4. Select the correct tax year

Step 3: Complete Income Section

Estimate Your Taxable Income

Enter your estimated taxable income for the full tax year:

Tip: You can use either:

• Estimate method: Your actual expected income
• Basic amount method: Previous year's taxable income (if similar)

Step 4: Enter Deductions

Common deductions to include:

Retirement Contributions

• Pension fund contributions
• Provident fund contributions
• Retirement annuity contributions
• Maximum: 27.5% of income, capped at R350,000

Medical Aid Contributions

• Monthly contributions
• Number of dependants

Other Deductions

• Travel allowance used for business
• Home office expenses (if qualifying)
• Donations (to approved PBOs)

Step 5: Review Tax Calculation

The system will calculate:

1. Gross tax based on tax tables
2. Less rebates (primary, secondary, tertiary)
3. Less medical credits
4. Less PAYE already paid
5. Less previous provisional payment (for second payment)
6. = Amount due or refund

Step 6: Submit the Return

1. Review all information carefully
2. Tick the declaration checkbox
3. Click "Submit"
4. Save or print the confirmation

Step 7: Make Payment

After submission, pay the amount due:

Payment Options

Option 1: eFiling Payment

1. Go to "Payments" > "Make Payment"
2. Enter payment amount
3. Select bank and payment method
4. Follow bank prompts

Option 2: Bank Transfer (EFT)

1. Use SARS beneficiary details
2. Include your tax reference as reference
3. Allow 3-5 days for processing

Option 3: At Your Bank

1. Present tax reference number
2. Pay at bank branch or ATM
3. Keep proof of payment

First Payment vs Second Payment

First Payment (August)

• Based on estimated income
• Can use basic amount from previous year
• Must be at least 80% of actual income to avoid penalties

Second Payment (February)

• Based on actual/near-actual income
• Subtract first payment already made
• Must be at least 90% of actual income

Calculation for Second Payment

Total estimated tax for year
- Rebates
- Medical credits
- PAYE paid
- First provisional payment
= Second payment amount

Common Mistakes to Avoid

Mistake 1: Using Wrong Tax Year

• Ensure you're filing for the correct period
• First payment = current year (August)
• Second payment = same year (February)

Mistake 2: Forgetting PAYE

• If you also earn a salary, subtract PAYE deducted
• Don't pay double tax on the same income

Mistake 3: Not Claiming Deductions

• Include retirement contributions
• Add medical aid contributions
• Include all qualifying expenses

Mistake 4: Mathematical Errors

• Double-check all figures
• Use TaxTrack SA to verify calculations
• Compare with previous years

Mistake 5: Incorrect Banking Details

• Verify your banking details are correct
• Wrong details = delayed refunds

What Happens After Filing?

Immediate

• Receive confirmation on eFiling
• Statement of account updated

After Payment

• Payment reflects within 3-5 business days
• Account status updates to "Paid"

If There's a Discrepancy

• SARS may request verification
• Respond within the given timeframe
• Keep all supporting documents ready

Tips for Accurate Estimates

Track Income Year-Round

Use TaxTrack SA to:

• Record all income as it comes in
• Categorize by source
• Monitor running totals

Review Mid-Year

• In July, review actual income vs estimate
• Adjust if significantly different
• Consider top-up if underestimated

Keep Records

• Save all invoices issued
• Keep expense receipts
• Document all deductions

Troubleshooting Common Issues

"Return Not Available"

• Check if you're registered for provisional tax
• Ensure correct tax year selected
• Contact SARS if issue persists

"Payment Not Reflecting"

• Allow 3-5 business days
• Verify correct reference used
• Contact bank if needed

"Calculation Seems Wrong"

• Verify income entered correctly
• Check deductions included
• Compare with manual calculation

"Can't Log In"

• Reset password
• Try different browser
• Contact SARS eFiling support

Getting Help

SARS Contact Options

• eFiling Help: 0800 00 7277
• General Enquiries: 0800 00 SARS (7277)
• SARS branches: Book appointment online

Professional Help

• Registered tax practitioners
• Accountants
• Tax consultants

Using TaxTrack SA for IRP6 Preparation

TaxTrack SA makes IRP6 preparation easier:

1. Track income throughout the year
2. Categorize expenses automatically
3. Calculate estimated tax in real-time
4. Generate reports for eFiling
5. Set deadline reminders

Everything you need to prepare your IRP6 in one place.

Checklist Before Submitting

Before you click submit, confirm:

• Correct tax year selected
• Income estimate is realistic
• All deductions included
• PAYE subtracted (if applicable)
• Previous payment subtracted (second payment)
• Banking details correct
• Declaration read and accepted

Conclusion

Filing your IRP6 is straightforward once you understand the process. The key is having accurate income and deduction information ready before you start.

Use TaxTrack SA to track your income year-round, and filing becomes even easier.

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This guide is for informational purposes. The eFiling interface may change - always follow current SARS instructions.