Provisional tax
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Provisional tax
Form Number: IR316 / Form Code: IR316
About this Guide
Provisional tax is income tax you pay during the year, helping you “spread the load” and avoid a big end-of-year bill. This factsheet explains your provisional tax options.
When to use this guide
Use this guide to find out if you have to pay provisional tax, how much you need to pay and when to make payments during the year.
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