Page 15 - Companies & Dividend Tax

COMPANIES & CLOSE CORPORATIONS

Personal service provider

Note:

• To be a personal service provider, services must be

mainly performed at the premises of the client

subject to the control or supervision of such client,

except if:

• a company/cc throughout the year of assessment

employs three or more full time employees (other than

a holder of a share/members or its connected persons in

the business of rendering the services), it will not be a

personal service provider.

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