Am I a Personal Service Provider for Tax purposes?

By Marc Sevitz · Updated

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 Marc

TaxTim Marc said:
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

Lex said:
20 January 2014 at 10:41

Thanks for your help Tim :-)
TaxTim Marc

TaxTim Marc said:
20 January 2014 at 10:57

Only a pleasure!