In the case of a person who has not made taxable supplies, such person must have a written contract, in terms of which the person is required to make taxable supplies exceeding R50 000 in the 12 months following the date of registration;
Esimweni somuntu ongenzanga mpahla ethelayo, lowo muntu kufanele abe nenkontileka ebhaliwe, okungayo lowo muntu kudingeka enze inani lempahla ethelayo elevile ku-R50 000 ezinyangeni ezili-12 ngemva kosuku lokubhaliswa;