PSP Questionnaire and Affidavit


This document is required if you use the services of a freelancer or independent contractor who contracts to you in the name of a company (known as a personal services provider (PSP)). SARS requires anyone who uses a PSP to deduct tax from the fees paid to the PSP unless they fall into one of the exceptions. The questionnaire needs to be completed by the freelancer or independent contractor in order to confirm if they fall into one of the exceptions and how tax is to be dealt with.

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