Reminder for provisional tax for tax year 2023

06 December 2023

We would like to remind you that the 31st of December 2023 is the submission deadline for a revised provisional tax calculation for 2023 and the payment deadline for the second provisional tax instalment for 2023.

Companies with taxable income and individuals with taxable income other than salaries, pensions, dividends and interest, should reconsider whether they should submit a provisional/temporary tax calculation and pay provisional tax.

A tax payer can pay the second provisional tax, within one month from the payment deadline (31st of January 2024), without interest or penalties. 

The payment of the second provisional tax can be made with Credit/debit card via jccsmart gateway, or online banking.