In January this year I was retrenched and I started doing freelance work as a software developer and web designer. I have up until now not paid any taxes, but I realise that this is something that I probably need to be looking at fairly urgently. When embarking on this freelance business I was not expecting to do as well as I have, and did not register for provisional tax or any other kind of small business tax. I therefore have 3 questions...

1. Being a software developer/web designer, would I qualify for the simplified micro business taxation option of Turnover Tax?

2. If not, would I need to back date my income and end up paying in the tax for the months that have passed? My overhead expenses are very low and my monthly turnover puts me in one of the top tax brackets (35%).

3. Option 2 is a bit scary as I have not provisioned for this at all. Should I need to cough up for the taxes not yet paid, would SARS allow me to arrange a payment plan to 'pay off' the outstanding taxes?

I have contacted SARS, but the chap I spoke to could not answer me and said I would be contacted within 21 business days...

Any feedback will be greatly appreciated.