Part III : Provisional Tax

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17. Payment of provisional tax

18. [Repealed] Exemptions

19. Estimates of taxable income to be made by provisional taxpayer

20. Penalty for underpayment of provisional tax as a result of underestimation

20A. [Repealed] Penalty in the event of failure to submit an estimate of taxable income timeously

21. Payment of provisional tax by provisional taxpayers (other than companies)

22. [Repealed] Provisional tax payments by provisional taxpayers (other than companies) whose income is normally derived wholly or mainly from farming, fishing or diamond digging

23. Provisional tax payments by companies

23A-24. Additional provisional tax payments

25. Extension of time for payment of provisional tax

26. [Repealed] Certain matters to be decided by the Commissioner

27. Penalty on Late Payment of Provisional Tax