23 November 2015 at 14:39
1- If a person is an independent contractor which form do they fill?
2- What happens if they have not been paying provisional tax, are there penalties?
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23 November 2015 at 15:23
They would still need to complete the ITR12 form.
If they are making more than R30 000 profit per year from non-salary sources then yes they should be registered as a provisional taxpayer and submit provisional tax returns. Depending on your situation this may attract penalties if this has not been done yet.
Register for TaxTim and let us help you complete and submit your tax return to SARS.