Corporate Tax (CIT) & AI IRP6 Engine
SARS ITR14 Annual Return & Paragraph 19 AI Forecasted Provisional Tax System
Autonomous AI Provisional Tax (IRP6) Forecast Engine
Projects annual trading run-rate, optimizes safe harbor allowances, and prevents SARS Paragraph 20 penalties
Trading Months Elapsed
6 Mo
Prior Year Assessed Taxable
Annual Forecasted TaxableR 0,00
Period 1 (6-Month)31 August 2026
Estimated Tax Due
R 0,00
Safe Harbor Minimum:R 0,00
Historical Paid:R 0,00
Calculated as 50% of the estimated annual Corporate Income Tax. Safe from Paragraph 19 penalties if basic amount rules are observed.
Period 2 (12-Month Year-End)28 February 2027
Estimated Tax Due
R 0,00
Compliance Rule:Paragraph 20 (90% / Basic Amount Rule)
Historical Credits:R 0,00
Final year-end provisional return. Must represent 100% of estimated annual CIT less Period 1 payment.
Period 3 (Top-Up)30 September 2027
Section 89quat Defense
R 0.00
Voluntary top-up payment due 7 months after year-end. Prevents statutory interest from accumulating if audited annual financial statements reveal higher earnings.