FAQ Blog Calculators Students Logbook Contact
Do your Tax with TaxTim and WIN R10,000  More info   T&C's apply


Am I a Personal Service Provider for Tax purposes?

Posted 18 January 2014

I earn R700,000 in my personal capacity at client A and 300,000 through my CC at client B.
I render the services for my CC personally and more than 80 percent of the fees received by the CC are received by one client. Would my CC be regarded as a personal service provider even though I earn 700,000 separately in my personal capacity?

TaxTim TaxTim says:
19 January 2014 at 22:16

Yes, the PSP is not related to income levels including personal capacity. So your CC, as a separate entity needs to be considered as a independently and therefore based on the information provided you will be considered a PSP.

Lex says:
20 January 2014 at 10:41

Thanks for your help Tim :-)

TaxTim TaxTim says:
20 January 2014 at 10:57

Only a pleasure!

This entry was posted in Tax Q&A and tagged , . Bookmark the permalink.



Blog Categories


Ask TaxTim

Got a question you want answered about tax?

Visit our helpdesk →

Get SARS Tax Deadlines in your Inbox
We'll tell you when you need to file, along with tax tips and updates.