I privately tutor pupils at their homes and invoice several clients for this service. One of them pays me a monthly salary (but pays nothing to SARS) based on monthly invoices and the rest I invoice by the hour. Can I declare all of this as a single salary and pay it with my ITR12 or do I need to register as a provisional taxpayer?
I changed from being employed (normal IRP5 scenario) to self-employed during the last financial year so I am not yet registered for provisional tax
You need to pay tax twice a year and submit provisional tax returns. You would then also need to submit a Tax Return (ITR12) for the year and declare your total income and expenses within the "Local Business, Trade and Professional Income" section.
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