Every year, business owners, freelancers, consultants, landlords, and professionals get caught out by it - not because it's especially complicated, but because nobody ever explained it to them clearly. The result is often an avoidable penalty, an interest charge, or a nasty surprise when SARS finally issues an assessment. This blog post fixes that. We'll walk through what provisional tax actually is, who has to pay it (and who doesn't), how to work it out, and the mistakes