Provisional tax payments due on a weekend/public holiday
• When a tax payment due date falls on a weekend or public holiday, it is shifted to the next working day. As the 15th January this year fell
on a Saturday, the due date for any tax payments due on this day became the next working day i.e. 17th January.
• For provisional tax customers, if the 2021 return is filed on or before the due date (17th January) the provisional tax calculation is based on
105% of the RIT in that return.
• For Taxpayers with EOT, the return needed to have been filed on or after 18th January to calculate provisional tax based on 110% uplift of the
prior year’s return.