Turnover tax
By Marc Sevitz · Updated
My husband and I are architectural draughts persons, in a partnership and provisional taxpayers. Can we switch to turnover tax?
Unfortunately not. Turnover tax is not available to persons that render "professional services".
SARS considers professional services as any of the following (note, draftmanship is specifically stated):
accounting, actuarial science, architecture, auctioneering, auditing, broadcasting, consulting, draftsmanship, education, engineering, financial service broking, health, information technology, journalism, law, management, real estate broking, research, sport, surveying, translation, valuation or veterinary science
SARS considers professional services as any of the following (note, draftmanship is specifically stated):
accounting, actuarial science, architecture, auctioneering, auditing, broadcasting, consulting, draftsmanship, education, engineering, financial service broking, health, information technology, journalism, law, management, real estate broking, research, sport, surveying, translation, valuation or veterinary science