After registering a company, when does the owner become in liable for provisional tax?

By Marc Sevitz · Updated

Jax

Jax said:
15 October 2015 at 17:17

If an individual registered a small company with the CIPC at the end of May 2015 (for example) when does the individual become liable for provisional tax? The company is the only source of income for the individual.
TaxTim Marc

TaxTim Marc said:
15 October 2015 at 18:21

When is the year end of the company?
Jax

Jax said:
15 October 2015 at 18:24

The year end would be 28 February 2016
TaxTim Marc

TaxTim Marc said:
15 October 2015 at 18:29

Then the first provisional would have been due 31 August 2015 and then the second on 28 February 2016.
Provisional Tax