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;
Moo motho a sa etsang diphepelo tse lefiswang lekgetho, motho ya jwalo o tlameha ho ba le kontraka e ngotsweng, eo ho ya ka dintlha tsa yona motho eo a lokelang ho etsa diphepelo tse lefiswang lekgetho tse fetang R50 000 dikgweding tse 12 tsa ka mora letsatsi la ngodiso;