If I am a Sole Proprietor earning less than R59 750 for the tax year, am I a provisional taxpayer?

By Marc Sevitz · Updated

I am a Sole Proprietor (offering consultancy services) who is earning less than R59 750 for the tax year. I'm not sure if I should be registered for Provisional Tax and filing IRP6s or not?
TaxTim Marc

TaxTim Marc said:
20 February 2013 at 22:45

In theory yes, but given that you have earned less than the tax threshold and you wont have to pay any tax it may not be necessary to submit a tax return.