The term "taxpayer" is a generic description for anyone who is obligated to pay taxes to a government. For example, if you're an individual, you are probably a taxpayer. If you're a business entity, such as a corporation or limited liability company, you are also likely a taxpayer. Although SARS makes distinctions between different types of taxpayers, when referring to the general population of taxpayers, it uses the word "individual." An individual taxpayer is a person who has been assigned a tax number and is obligated to file a tax return with SARS and pay taxes.
Taxes are a primary source of revenue for governments, so it's not surprising that they are such an important concept in the world of finance.
Individuals are usually considered taxpayers because they are employees of businesses and corporations. In other words, if you have a job and make any kind of income (even if it's from your own business), you are usually considered an individual taxpayer.
The idea of taxes can be a bummer. Taxes help pay for things that benefit everyone, like roads, infrastructure etc. They also allow us to live in a fair and just society where everyone can enjoy benefits and opportunities.
For more information about SARS, visit their website here.