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A method of paying income tax whereby the taxpayer estimates their tax liability and pays it in advance before the final assessment. Provisional tax payers are people who do not receive a regular monthly income, as in a salary, and hence cannot be subject to pay-as-you-earn (PAYE). Generally they are sole traders or people who work for themselves. Every six months provisional taxpayers are expected to submit a payment with their completed IRP6 form at the end of August and the end of February based on a reasonable assessment of their earnings.