IRP6

The IRP6 is the form companies use to submit provisional tax returns to SARS.

Provisional tax isn’t a separate type of tax, it’s a way to pay your expected income tax in advance, spread out over the year instead of paying one big amount at the end.

"Who needs to submit an IRP6?"

If your company earns income and expects to owe more than R1,000 in tax for the year, SARS expects you to submit two IRP6 returns:

  1. First payment: halfway through your financial year
  2. Second payment: at the end of your financial year

There’s also an optional third (top-up) payment that can be made after submitting your ITR14, if you underpaid earlier.

"What’s the point of provisional tax?"

Provisional tax helps you:

  • Avoid a large lump sum tax bill at year-end
  • Stay on top of your company’s tax obligations throughout the year
  • Reduce interest and penalties from underpayment

It’s basically SARS’s way of saying: “Pay as you earn, not all at once.”

"What information goes on an IRP6?"

The IRP6 requires you to estimate:

  1. Your expected income for the year
  2. Your allowable deductions
  3. Your estimated taxable income
  4. The tax you expect to owe

You then pay a portion of that amount in advance.

"What happens if I miss the IRP6 deadline?"

If you don’t submit or underpay, SARS may:

  • Charge penalties and interest
  • Flag your company as non-compliant
  • Delay your tax clearance certificate
  • Add pressure at year-end when your ITR14 is due

So, it’s better to file an estimate (even if it’s low) than to miss the deadline altogether.

"How do I calculate what to pay?"

You’ll need to make a reasonable estimate of your taxable income for the year.

Most business owners use:

  • A tax practitioner
  • Accounting software
  • Help from services like Govchain

If your estimate is way off, SARS could still penalise you, so it’s definitely worth getting guidance.

"Do sole proprietors file IRP6s too?"

Yes.

But they file personal provisional tax returns.

If you’re trading as a registered company (like a (Pty) Ltd), your company submits the IRP6 through its SARS eFiling profile.

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