IRP6 Filing Made Easy: The Benefits of Partnering with Compliance Specialists
Provisional tax. IRP6. eFiling. SARS deadlines. If these words make your heart race or your palms sweat, you’re not alone. For South African entrepreneurs and SMEs, navigating the world of tax compliance, especially understanding IRP6 provisional Tax, can be a minefield. But there’s good news: with the right compliance specialists in your corner, IRP6 filing doesn’t have to be a hassle.
In this article, we break down what is an IRP6 is, explain the difference between IRP6 and ITR14, explain how to submit your IRP6 on eFiling, and outline why partnering with experts like Company Partners could save you time and money.
What is an IRP6 Provisional Tax?
Provisional Tax is not a separate type of tax. It’s simply a way for SARS to collect your company’s income tax in advance, instead of waiting for one large payment at year-end.
Companies submit an IRP6 return twice a year – in August and February – to declare their estimated taxable income and make payments towards their annual tax liability.
Think of it as splitting one big bill into two manageable payments. This approach supports cash flow, reduces the risk of a year-end shock, and keeps your business compliant.
What Is the Difference Between IRP6 and ITR14?
Many people mix these two up.
- IRP6: This form was filled out by temporary taxpayers during the tax year (August and February). It is based on an estimate of income.
- ITR14: The full yearly tax return that is due after the tax year ends (usually in July) and is based on real income and expenses.
So, the ITR14 is the final amount, and the IRP6 is like a “pay as you go” option.
Who Is Required to Pay Provisional Tax in South Africa?
In accordance with the Income Tax Act, No.58 of 1962 – anyone who earns income other than through a fixed salary (PAYE), is automatically considered a provisional taxpayer.
Typical provisional taxpayers include:
Companies and Close Corporations (CCs).
Trusts (excluding certain exempt trusts).
Sole Propriotors and Freelancers.
In short, provisional tax applies to businesses and individuals whose income is not fully subject to PAYE deductions.
Who is excluded from having to submit an IRP6?
Excluded from being a provisional taxpayer as defined are any –
- approved public benefit organisations or recreational clubs that have been approved by the Commissioner in terms of s30 or s30A;
- body corporates, share block companies or certain associations of persons that are exempt from tax;
- non-resident owner or charterer of ships or aircraft;
- natural person who does not earn any income from carrying on any business—provided that person’s taxable income will not be more than the tax threshold (for 2023 tax year: for taxpayers below age of 65 – R91 250; age 65 to below 75 – R141 250 and age 75 and over – R157 900); or the taxable income of that person (earned from interest, foreign dividends, rental from letting of fixed property, and remuneration from an unregistered employer) will not be more than R30 000;
- a small business funding entity;
- a deceased estate.
- any association that has been approved by the Commissioner under section 30B(2)
When Should You File the IRP6?
Every year, there are two due dates for IRP6 forms:
The first period ends at the end of August and includes income from March to August in the same year. The second period ends at the end of February in the next year and includes the whole tax year from March to February.
Let’s use an example in this table:
1st Provisional tax return | 2025/08/30 | 2024/08/31 |
2nd Provisional tax return | 2026/02/28 | 2025/02/29 |
Top-up payment (Optional) | 2026/09/30 | 2025/09/28 |
Income tax return | 2027/01/23 | 2026/01/23 |
The IRP6 deadlines can’t be changed, and if you miss a SARS deadline, you will have to pay thousands of Rands in fines and interest. That’s why it’s important to submit on time and correctly.
How do you know how much your provisional tax should be?
The amount of provisional tax payable by a company is based on the estimated taxable income for that year of assessment, calculated as follows:
Consequences of Not Filing an IRP6
Not meeting your IRP6 responsibilities can cost you money:
- Fines for late submissions: fixed fines and fines based on a percentage
- Interest: Added to payments that are late
- SARS audits: Your chance of being audited goes up if you don’t always pay your taxes.
- Damage to your reputation: This could hurt your company’s reputation and make it harder to get to apply for tenders or funding.
The Smart Choice: Partnering With Compliance Specialists
It could feel liberating or overwhelming to do your own taxes. Incorrect IRP6 figures can however, trigger red flags at SARS. Tax experts at Company Partners, will help you calculate estimates using historical data and trends—giving you peace of mind. How?
1. We Keep You Compliant - Effortlessly
SARS does not accept excuses. Our compliance experts make sure you meet all of your deadlines for documentation, declarations, and avoiding penalties and fines.
2. We Make Sure that Estimates are Correct
When it comes to SARS, incorrect IRP6 figures can raise red flags. Using past data and trends, professionals help you with estimates, which gives you peace of mind.
3. We Take Care of Tax Backlogs
Do not worry if you are behind on filing your taxes. Company Partners can review your backlogged taxes and help you get caught up without a fuss.
4. We Speak For You at SARS
We can act as your registered SARS representative on your behalf instead of dealing with SARS calls and emails that are hard to understand.
5. We Can Help You Get Tax Clearance
Need a Tax Clearance Certificate to apply for funding or a tender? Company Partners can get this sorted, often faster than you’d expect.
Why Choose Us?
Company Partners isn’t just another accounting or tax company; we are experts in the regulations and know how to assist business in South Africa. They make it easy and stress-free to stay in compliance by taking care of everything from tax returns to letters to SARS and full-scale accounting support.
Company Partners is the valued partner of thousands of South African business owners because:
IRP6 Submissions That You Can Trust
Due dates for SARS must be met as soon as possible. Company Partners knows that missing an IRP6 filing can lead to big fines and extra work that wouldn’t have been necesary. That’s why our consultants are trained to handle your Provisional Tax Returns quickly and accurately the first time around. It’s our responsibility to keep an eye on SARS deadlines and send you reminders so you never miss a filing window again. Our streamlined processes ensures that your submission is processed quickly and that you get feedback right away, whether it’s your first time or you’re making up for missed periods.
A Dedicate Team Deals with SARS
When you’re dealing with SARS, it can feel like you’re lost in a maze. Most business owners don’t have the time or patience for it because of all the complicated terms, long waiting periods and confusing portal instructions. Our team talks to SARS directly on your behalf as your agent. They’re there for you whether you need help with questions, disputes, returns, or making sure your IRP6 and ITR14 are linked properly. Our team knows everything there is to know about how SARS works, so problems are fixed faster which causes less interference to your daily operations.
Custom Tax Packages for SMEs and Entrepreneurs
Every business is different. A one-person consulting company doesn’t have the same tax needs as an eCommerce business that’s growing or a real estate owner who makes money from two or more sources. Company Partners makes custom tax packages that fit your business, your income, and industry regulations. We will provide a solution that fits your needs and budget, whether you need one-time IRP6 submissions, monthly accounting, or help with tax planning. This personalised approach makes sure you don’t pay too much for services you don’t require or aren’t ready for SARS audits.
End-to-End Help with Taxes and Accounting
Company Partners can handle all of your financial needs, not just IRP6 submissions:
- Bookkeeping every month
- VAT returns
- ITR14 (Company Income Tax)
- Payroll services
- Annual financial statements
- CIPC compliance and company secretarial duties
This all-in-one offering gives you a single point of contact for all things tax and compliance. Also, you won’t have to choose between an accountant, a bookkeeper, and a tax expert because they are all in the same building. When SARS calls, you’ll be ready – every document, figure, and form will be in place.
Transparent Pricing and Expert Advice
Let’s be honest—financial services can sometimes feel like a black box. You get vague quotes, inconsistent invoices that don’t match up, and not much information about what you’re paying for.
Not with Company Partners!
We take pride in how transparent our prices are and upfront communication. You’ll know how much each service costs and what you can expect in return. No charges out of the blue. No hidden extras.
Even better, our team of tax experts and business consultants gives you clear, jargon-free advice that lets you make smart financial choices.
SARS-registered, and more than 50,000 clients trust us.
With over 50,000 South African businesses supported across industries, Company Partners has built a reputation for speed, reliability, and deep compliance knowledge in different industries. We are registered with SARS, follow the latest tax regulations, and help companies get tax clearance, clear up backlogs, and secure funding by ensuring that your documentation is compliant.
Whether you’re a startup, have a side hustle, or are an established SME – Company Partners helps you build a compliant, scalable foundation for success.
Bottom line? We help you take charge of your business’s financial future at Company Partners, not just file IRP6 forms.
Last Thoughts: Paying Taxes Doesn't Have to Be Overwhelming.
It doesn’t matter how long you’ve been in business or how new you are to it; you must follow Provisional Tax regulations. By knowing what an IRP6 means and submitting your returns on time, you can keep your business from getting fined and missing out on opportunities.
You don’t need to do it by yourself. Work with compliance experts who know everything there is to know about tax law so you can focus on growing your business instead of getting SARS documents ready on time.
