Eskom Iveco Trucks - Eskom

Returnable Documents:

The Fourth Schedule to the Income Tax Act (“the Act”) requires that Employees' Tax must be withheld from "remuneration" paid by an "Employer" to an "Employee". This tool is intended to establish whether an Individual, Close Corporation, Company or Trust should be classified as an Independent Contractor, Personal Service Provider, Labour Broker or a Dependent Contractor, and the tax consequences of such classification. This Pack is applicable ONLY to Contractors who supply Eskom Holdings SOC Ltd (“Eskom”) and its subsidiaries with services or Individual Contractors providing Eskom with labour. The Contractor or its duly authorised representative must declare that all questions have been answered truthfully. Answering the questions will direct you to your next step. PLEASE NOTE: This Pack is based on tax legislation for the 2025/2026 tax year and is subject to change. In the questions, any references to "you" refers to the Contractor. In the questions, the term Contractor is used interchangeably with Individual/CC/Company/Trust. Definitions as per the Income Tax Act are included in Appendix 10. Any reference to “Eskom” refers to Eskom Holdings SOC Ltd and its subsidiaries: • Eskom Rotek Industries SOC Ltd • Eskom Enterprises SOC (Pty) Ltd • Escap SOC (Pty) Ltd • Eskom Finance Company SOC (Pty) Ltd • Eskom Foundation NPC • Eskom National Transmission Company SA The Pack is based on legislation and case law applicable to the 2025/2026 tax year. We therefore recommend that, if it is used outside of this period, you should first consult with your representative in Eskom to refer it to Eskom’s Corporate Tax Department in Megawatt Park. When you return the completed Pack; i.e. the signed summary sheet and signed affidavits to Eskom, please copy Group Tax on Email address: GroupTaxation@eskom.co.za The Contractor or its duly Authorised Representative acknowledges and accepts that: • Definitions as per the Income Tax Act, No , as amended, are listed in Appendix 10 for ease of reading. • It is responsible for accuracy and completeness of all information, which is provided in completing this Pack; • The Pack will not be automatically updated with any changes in legislation. DISCLAIMER Applicable to the 2025/2026 Tax Years Eskom accepts no liability whatsoever for any loss or damages whatsoever and howsoever incurred, or suffered, resulting, or arising, from the use of this Pack. CONTRACTOR TYPE SUPPLIER CATEGORY Please complete the following questionnaire for: Company/Close Corporation/Trusts - EVALUATION PACK A on . Individuals - EVALUATION PACK B on . Applicable to the 2025/2026 Tax Years EVALUATION PACK A (To determine whether a Company, Close Corporation (CC) or Trust is a Personal Service Provider) Fields marked with an Asterisk (*) must be completed CONTRACTOR’S DETAILS FOR A COMPANY OR CLOSE CORPORATION OR TRUST Contractor’s Name* Vendor No. Duly Authorised Representative Name Representative Surname Capacity Representative ID No.* Representative Passport No. (if no RSA ID) Country of Passport Issue VAT Registration No. Income Tax Registration No.* CO/CC/Trust Registration No.* E-Mail Address Telephone Number* Fax Number Contractor’s Physical Business Address* Unit No Complex Name Street Number Street Name Suburb City/Town Postal Code Contractor’s Postal Business Address* Same as above (Mark with an X) Address TYPE (Delete where not applicable) P O Box/Private Bag/Street Address P O Box/Private Bag/Street NUMBER Street Name Suburb Town Postal Code Contractor’s Bank Details* Account Number Bank Name Branch Name Branch Number Name of Account Holder Account Type (Delete where not applicable) Current/ Savings/ Transmission/Credit Card/Bond Account Account Holder Relationship* i.e. own, joint or 3rd party Own/Joint/3rd Party Applicable to the 2025/2026 Tax Years Please answer the following questions by marking the appropriate column with an "X". The term “You” will refer to the Company/CC/Trust in this Questionnaire. 1. RESIDENCE Yes No Question 1(i) Are you a Resident of the Republic of South Africa in terms of the Income Tax Act? (Refer to Appendix 10 for the definition of a resident). If the answer is Yes, go to Question 2(i). If the answer is No: • Sign Appendix 9. Submit The Pack to your contractor representative in Eskom to refer it to Eskom Group Tax Department in Megawatt Park. • No further questions must be answered. 2. NUMBER OF EMPLOYEES EXCLUSION Yes No Question 2(i) Do you employ 3 (three) or more persons (excluding shareholders or members or beneficiaries of the Company/CC/Trust)? If the answer is Yes, go to Question 2(ii). If the answer is No, go to Question 3(i). Question 2(ii) Are these employees employed: • On a full time basis; and • Are they engaged in the business of the Company/CC/Trust? If the answer is Yes, go to Question 2(iii). If the answer is No, go to Question 3(i). Question 2(iii) Are the above 3 employees connected to the shareholders or the members or the beneficiaries of the Company/CC/Trust? If the answer is Yes, go to Question 3(i). If the answer is No: • Sign Appendix 1. If the Affidavit is not signed, PAYE will be withheld from your payments. • Sign Appendix 8. If the Declaration is not signed, PAYE will be withheld from your payments. • No further questions must be answered. • Sign “Particulars of person acting as representative of the Company/Close Corporation/Trust” at the end of the Evaluation Pack. Applicable to the 2025/2026 Tax Years 3. SERVICES RENDERED BY A CONNECTED PERSON Yes No Question 3(i) Will/are any person who is a Connected person in relation to the Company/CC/Trust render services personally to Eskom on behalf of the Company/CC/Trust? (Refer to Appendix 10 for the definition of a Connected person). If the answer is Yes, go to Question 4(i). If the answer is No: • Sign Appendix 2. If the Affidavit is not signed, PAYE will be withheld from your payments. • Sign Appendix 8. If the Declaration is not signed, PAYE will be withheld from your payments. • No further questions must be answered. • Sign “Particulars of person acting as representative of the Company/Close Corporation/Trust” at the end of the evaluation Pack. 4. MORE THAN 80% OF INCOME TEST Yes No Question 4(i) During the current year of assessment: • Will more than 80% of your income; or • Is it likely that more than 80% of your income will consist of amounts received either directly or indirectly, from: • any one client, or • an Associated institution in relation to that client? (Refer to Annexure 9 for the definition of an Associated institution) If the answer is Yes: • Sign Appendix 7. PAYE will be withheld from your payments. • Go to Question 6(i) to determine the correct disclosure code on the IRP5. • Sign “Particulars of person acting as representative of the Company/Close Corporation/Trust” at the end of the evaluation Pack. If the answer is No: • Sign Appendix 4. If the Affidavit is not signed, PAYE will be withheld from your payments. • Go to Question 5(i). 5. PLACE, CONTROL AND SUPERVISION TEST Yes No Question 5(i) Must your duties be performed /are your duties performed mainly (more than 50%) at the premises of Eskom, And Will you be subject /are you subject to Eskom’s control or supervision as to the manner in which your duties are to be performed? If the answer is Yes to BOTH questions: • Sign Appendix 7. PAYE will be withheld from your payments. • Go to Question 6(i) to determine the correct disclosure code on the IRP5. • Sign “Particulars of person acting as representative of the Company/Close Corporation/Trust” at the end of the evaluation Pack. If the answer is No: • Sign Appendix 3. If the Affidavit is not signed, PAYE will be withheld from your payments. • Go to Question 6(i). Applicable to the 2025/2026 Tax Years 6. DOMINANT IMPRESSION TEST Yes No Question 6(i) Do/will the payments by Eskom for services payable with reference to output or certain agreed results, e.g. payment (be it a fixed fee or an hourly rate) be only due if and when a specific deliverable has been completed? Question 6(ii) Does/Will Eskom have the contractual right to control the tools or equipment, staff, raw materials, routines, patents or technology used in the provision of the services? Question 6(iii) Are you/will you prohibited from rendering services to any other employers/clients during the period of service to Eskom? Question 6(iv) Do/will you have the right to sub-contract work? Question 6(v) Are you personally or will you personally be at risk for the quality of the work done or to be done (risk for poor quality; time over-runs, project not producing income)? Question 6(vi) Are/will you or the person rendering the service be obliged to be present and perform the work at Eskom regardless of whether work is available or not? Question 6(vii) Is Eskom’s business or will Eskom’s business be critical to your financial/economic survival? Question 6(viii) Does/will your position form part of Eskom’s organisational structure? Question 6(ix) Does/will Eskom provide you with any of the following: • Pension fund / Provident fund / Retirement Annuity Fund; • Medical Aid; • Leave of any nature; • Salary increases; • Bonuses; • Any allowances. Question 6(x) Does/will Eskom provide you with an office? Question 6(xi) Does/will Eskom provide you with any equipment, tools, stationery and material? Please go to the next section to establish your tax status. Applicable to the 2025/2026 Tax Years To establish your tax status, you need to summarise the “Yes” and “No” as answered on Question 6(i) to 6(xi) in the column below: Question Yes No 6(i) Independent PSP 6(ii) PSP Independent 6(iii) PSP Independent 6(iv) Independent PSP 6(v) Independent PSP 6(vi) PSP Independent 6(vii) PSP Independent 6(viii) PSP Independent 6(ix) PSP Independent 6(x) PSP Independent 6(xi) PSP Independent Decision Independent PSP If you have answered “PSP” to any of the following questions 6 (i), 6(iii), 6(v), 6(vi), 6(ix); or If you have answered more than 50% “PSP” to questions 6(ii), 6(iv), 6(vii), 6(viii), 6(x), 6(xi): • Complete and sign Appendix 7. PAYE will be withheld from your payments and will be coded as 3601 on your IRP5 certificate. • No further questions must be answered. • Sign “Particulars of person acting as representative of the Company/Close Corporation/Trust” at the end of the evaluation Pack. Alternatively: If you have already signed Appendix 7 on Questions 4 or 5: • Code 3616 must be marked on Appendix 7 as the applicable code to be disclosed on the IRP5 for payments received. If you have not signed Appendix 7 on Questions 4 or 5: • Sign Appendix 8. If the Declaration is not signed, PAYE will be withheld from your payments. • No further questions must be answered. • Sign “Particulars of person acting as representative of the Company/Close Corporation/Trust” at the end of the evaluation Pack. Applicable to the 2025/2026 Tax Years Summary for ID No. Vendor No: Company/Close Corporation/Trust Summary Please sign he following

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