Duncan is correct - no more tax directives/clearance for independant contractors. There's quite an extensive (albeit a bit old) Interpretation Note No. 17 issued by SARS.
A number of operational procedures have been put in place over the years to facilitate the process of considering the status of a labour broker. These are contained in Circular Minute No. 40 of 1992 (which included a brochure “Tax Guidance for Independent Contractors and Labour Brokers”), Circular Minute No. 40 of 1995 as well as a Minute addressed to SARS branch offices dated 8 April 1993. These documents were made available to SARS branch offices only (I will try to get my grubby paws on these dcuments and post here.)
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