29 November 2012 at 15:11
For 2013 the tax threshold is R63 556, as a freelancer and not working fulltime for one employer you will need to register as a provisional taxpayer and submit an IRP6 twice a year. You will have to pay the tax upfront based on your estimated income and then if you paid too much you will receive a refund when you submit your final tax return during tax season.
Unfortunately as said, if you are expecting to be over the tax threshold you will need to register!
Try my simple Q&A to decide if you are provisional or not: https://www.taxtim.com/za/am-i-a-provisional-taxpayer.php