- The first provisional tax payment must be made within six months of the start of the year of assessment for 31 August or six months after the approved financial year end date .
Ukuthelwa kwentela yesithutshana kokuqala kufanele kwenziwe ezinyangeni eziyisithupha zokuqala konyaka wokubuyekeza ku-31 kuNcwaba kumbe ezinyangeni eziyisithupha ngemva kokugunyazwa kosuku lokugcina lonyakamali.