“Provisional taxpayer” definition of Fourth Schedule

“provisional taxpayer” means –

(a)       any person (other than a company) who derives income by way of-

(i)      any remuneration from an employer that is not registered in terms of paragraph 15; or

(ii)     any amount which does not constitute remuneration or an allowance or advance contemplated in section 8(1);

[Paragraph (a) substituted by section 5 of Act 16 of 2016 and section 8 of Act 13 of 2017 effective on 1 March 2017 and applies in respect of years of assessment commencing on or after that date]

(b)     any company; and

(c)     any person who is notified by the Commissioner that he or she is a provisional taxpayer,

but shall exclude –

(aa)   any public benefit organisation as contemplated in paragraph (a) of the definition of ‘public benefit organisation’ in section 30(1) that has been approved by the Commissioner in terms of section 30(3);

(bb)   any recreational club as contemplated in the definition of ‘recreational club’ in section 30A(1) that has been approved by the Commissioner in terms of section 30A(2);

[Paragraph (bb) amended by section 7 of Act 44 of 2014 effective on 1 March 2015]

(cc)    any body corporate, share block company or association of persons contemplated in section 10(1)(e);

(dd)    any-

(A)    person in respect of whose liability for normal tax for the relevant year of assessment payments are required to be made under section 33;

(B)    natural person who does not derive any income from the carrying on of any business, if-

(AA)  the taxable income of that person for the relevant year of assessment does not exceed the tax threshold; or

(BB)  the taxable income of that person for the relevant year of assessment which is derived from interest, dividends, foreign dividends, rental from the letting of fixed property and any remuneration from an employer that is not registered in terms of paragraph 15 does not exceed R30 000;

[Item (BB) substituted by section 5(1)(b) of Act 16 of 2016 effective on 1 March, 2017 and applicable in respect of years of assessment commencing on or after that date]

[Paragraph (dd) added by section 18 of Act 8 of 2010, amended by section 7 of Act 44 of 2014 effective on 1 March 2015, substituted by section 6(d) of Act 23 of 2015 effective on 8 January 2016, amended by section 6(e) of Act 23 of 2015 effective on 1 March 2016]

(ee)   a small business funding entity;

[Paragraph (ee) added by section 7(1)(c) of Act 44 of 2014, substituted by section 6(1)(d) of Act 23 of 2015 and amended by section 6(1)(e) of Act 23 of 2015 and by section 6 of Act 24 of 2020]

(ff)     a deceased estate; and

[Paragraph (ff) added by section 6(1)(e) of Act 23 of 2015 and amended by section 6 of Act 24 of 2020]

(gg)   any entity as defined in section 30B that has been approved by the Commissioner in terms of section 30B(2);

[Definition of “provisional taxpayer” amended by section 47(1)(b) of Act 85 of 1974, by section 38 of Act 121 of 1984, by section 44(1)(a) of Act 129 of 1991, by section 53(1)(a) of Act 59 of 2000, by section 46(1)(a) of Act 32 of 2004, by section 49(1)(a) and (b) of Act 31 of 2005, by section 39(g) of Act 20 of 2006, by section 54(1)(c) of Act 8 of 2007, by section 43(b) of Act 3 of 2008 and substituted by section 17(1)(a) of Act 18 of 2009 deemed effective on 1 January, 2009 and applicable in respect of years of assessment ending on or after that date. Paragraph (gg) added by section 6 of Act 24 of 2020]