Provisional tax is an advance payment of normal tax. In other words it is the payment of the tax before the person has been assessed. It mainly applies to persons not paying tax regularly during the tax year – such as employees by way of employees’ tax. Certain persons are exempt from making provisional payments. The Act requires of a person to know when that person is a provisional taxpayer and levies penalties if the provisional tax is underpaid or paid late. The guide covers all aspects of provisional tax.