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Provisional Tax and Year End Tax Reconciliation for Companies

Understated provisional tax estimates remain one of the most common triggers for penalties and interest among South African companies. This course walks finance teams through the first and second provisional payment cycle, the basic amount rules, and how to reconcile provisional payments against the final assessment. Practical worked examples reflect the realities of fluctuating revenue and late management accounts in local businesses.

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What you will be able to do

  • Calculate first and second provisional tax payments using taxable income estimates.
  • Apply the basic amount and 80 percent accuracy rules to avoid understatement penalties.
  • Reconcile provisional payments against the final corporate income tax assessment.
  • Manage top up payments and the timing of interest on underpayments.
  • Build a provisional tax working file that supports every estimate on record.
  • Coordinate provisional tax deadlines with the company financial reporting calendar.

Course outline

  1. 01The provisional tax framework for companies
  2. 02Estimating taxable income for IRP6 returns
  3. 03Basic amount and accuracy rules
  4. 04First and second period calculations
  5. 05Penalties and interest on underpayment
  6. 06Top up payments and voluntary payments
  7. 07Reconciling to the final assessment
  8. 08Building a defensible provisional tax file

Who should attend

Financial accountants, tax administrators, financial managers and bookkeepers responsible for preparing and submitting company provisional tax returns.

Dates, venues and fees

DatesVenueDaysFeeCalendarRegister
4 to 5 Nov 2026Johannesburg2R10,000Register
5 to 6 Nov 2026Cape Town2R10,000Register
9 to 10 Nov 2026Durban2R10,000Register
10 to 11 Nov 2026Pretoria2R10,000Register
11 to 12 Nov 2026Windhoek2US$1,100Register
12 to 13 Nov 2026Gaborone2US$1,100Register
16 to 17 Nov 2026Maseru2US$1,100Register
17 to 18 Nov 2026Mbabane2US$1,100Register
18 to 19 Nov 2026Lusaka2US$1,100Register
19 to 20 Nov 2026Harare2US$1,100Register
23 to 24 Nov 2026Lilongwe2US$1,100Register
24 to 25 Nov 2026Blantyre2US$1,100Register
25 to 26 Nov 2026Mozambique2US$1,100Register
26 to 27 Nov 2026Nairobi2US$1,100Register
30 Nov to 1 Dec 2026Dar es Salaam2US$1,100Register
1 to 2 Dec 2026Kigali2US$1,100Register
2 to 3 Dec 2026Kampala2US$1,100Register
3 to 4 Dec 2026Accra2US$1,100Register
7 to 8 Dec 2026Lagos2US$1,100Register
8 to 9 Dec 2026Cairo2US$1,100Register
9 to 10 Dec 2026Mauritius2US$1,100Register
10 to 11 Dec 2026Dubai2US$1,100Register
14 to 15 Dec 2026Online2US$900Register

Fees are per delegate. South African venues are priced in rand; other locations and online in US dollars. Fees exclude 15% VAT where applicable. Group bookings of three or more delegates from the same organisation qualify for a reduced rate; contact us for a quotation.

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