• The person is subject to control or direction of the other person
• The hours of work are determined and controlled by the other person
• The person forms part of the organization to which he renders a service
• The person has worked for an average of at least 40 hours per month over the immediate
preceding 3 months
• The person is economically dependent on the other person for whom he or she works or
renders a service
• The person is provided with tools of trade or work equipment by the other person
• The person only works for or renders a service to the other person
Page 29: Compliance is enforced by SARS by
• Requiring tax payers to make periodic tax payments, which payments may be made either
monthly (in case of PAYE) or bi-annually (in the case of provisional tax)
• Requiring tax payers to file tax returns
• Imposing penalties for the non-payment of taxes and the failure to file returns
Page 30
Usually companies are taxed at a flat rate of 28%, regardless of how much the company earns.
*any 5 page 10
• development of the skills of the South African workforce
• improvement of the levels of investment in education and training in the labour
market
• improvement of the employment prospects of people previously disadvantaged
by unfair discrimination
Shene memo
, • redressing through training and education the disadvantages suffered by people
through previous discriminatory laws
• assisting the jobless to find employment
• assisting retrenched workers to re-enter the labour market by re-skilling them
• assisting employers to find qualified employees
*page 49
Where the holder fails to remain in compliance with the conditions of the licence, the licensing authority
may withdraw the license and inform the license holder accordingly in writing. Where this happens the
licence holder must be provided with the reason for the withdrawal and informed that he/she has the
right to make representations to the licensing authority for a review or consideration of the decision to
withdraw the licence.
Such representation is usually to be made within a period of 21 days after written notification of
withdrawal of the licence has been received by the licence holder. Where no representation is
forthcoming from the licence holder, the licence may be permanently withdrawn, in which case the
licence holder will have to make an entirely new application if he/she wishes to have the licence
reinstated.
*page 33
Provincial tax payments
• The first payment is made 6 months after the start of the tax year
• The second payment is made at the end of the tax year
• The third final payment is made on assessment of the taxpayer - this payment is only due if the
taxpayers tax liability on assessment is more than the provincial payments made through the
year.
Shene memo
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