16 August 2012 at 18:52
If this is your only income and you are not a salaried employee and earning more than R20 000 in taxable income (profit), you will need to register as a provisional taxpayer. You will always be registered as an individual taxpayer, but underneath that you would fall into the category of a provisional taxpayer. You can register on eFiling and this would mean you need to complete an IRP6 form at the end of August and then again at the end of January and a final ITR12 during tax season.
The only difference is that instead of your tax being withheld on a monthly basis like salaried employees you would pay over every 6 months based on your estimated taxable income.