RSA: SARS Updated Interpretation Note 35 (PSP's and Labour Brokers)
SARS published an updated version (issue 5) of Interpretation Note 35: Employee's Tax: Personal Service Providers and Labour Brokers.
Click on the link below to view the Interpretation Note.
https://www.sars.gov.za/wp-content/uploads/Legal/Notes/Legal-IN-35-Employees-tax-Personal-service-providers-and-labour-brokers.pdf
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