TaxTim says: 11 July 2013 at 19:40 You would need to register as a provisional taxpayer if you meet the requirements: What is Provisional Tax? How and when? Am I a Provisional taxpayer? If you meet these definitions then regardless of not working for a few months you will still need to submit an IRP6. However on your year end return, the ITR12 you would include this income under: "local business income" so you would still submit one return at year end as normal. |