-Par19(2) if TP fails to make return, SARS can estimate TI, this estimate is final
-Par19(3) SARS can make any provisional TP justify their estimate of TI. If dissatisfied, commissioner can increase amount.
-Par19(5) SARS estimates will take effect @ time prov TP was supposed to submit return.
-Par19(6) if prov TP doesn't submit return within 4mo after last day of YOA, TP shall be deemed to submit estimate of Rnil.
-All Provisional TPs must make provisional tax returns
-In return, TP must estimate his/ her/ its TI for the year
-Par19(1)(c) when making 1st estimate of TI for year (i.e. 1st pmt), provisional TP may not make estimate that is less than BASIC AMOUNT