I have read through the various forum questions, particularly those aimed at clarifying turnover tax and I would appreciate some clarity in terms of professional services, or personal services as an exclusion to qualification for registration.

So, to start off, my first question is whether or not it is too late for my to register for T.T as a sole prop for TY2012? Bearing in mind I am receiving income from an employer as well as an income of approximately R180 000 for services similar to those rendered as a graphic designer (my line of work is database development, particularly data warehouse development where I design reports etc). I do not have a degree or any qualification other than certain Microsoft certifications, nor do I belong to any mandatory professional bodies.

The second question is do I qualify? Having looked at the criteria on the SARS website, the only exclusion that I am not certain of is that of personal services. However, if a graphic designer can qualify (an example I have seen on these forums where the advice was that the person should qualify). I therefore, should also be able to qualify.

In the event that I don't qualify, which my accountant has told me, is there any reason why my wife, who provides secretarial services to me, should not be allowed to invoice me for services rendered (strictly business services of course ) thus incurring taxable income which should be vastly less than mine would be, but I would be able to declare her invoices as a business expense thus reducing my own liability. (My wife is not employed so this is her only income).

My problem is that my additional income as well as my salaried income puts me in the highest tax bracket and I'm trying to reduce my tax liability. My discipline in terms of sound record keeping is utterly non-existent.

Thanks for the assistance