Provisional tax – in terms of Tax Law, the provisional tax is the one paid by advance by the taxable persons or corporate entities. It could be either calculated on the base of the previous annual taxable income, or as a concrete amount of the current acquired income during the taxation period. The goal of the provisional tax is to ensure that the government will collect the total amount of the tax on time, where the collected provisional tax will be deducted from the total amount of the tax, calculated at the end of the taxation period.