Objectives

The primary objective of the tender is to assess and classify contractors providing services to Eskom Group of Companies for the 2026/2027 tax year. This classification determines the appropriate tax treatment, such as whether the contractor is an independent contractor, personal service provider, labour broker, or dependent contractor, and ensures compliance with tax legislation.

Scope

The scope covers contractors supplying Eskom and its subsidiaries with services or labour, including companies, close corporations, trusts, and individuals. The assessment process involves completing evaluation questionnaires, declarations, and affidavits to establish the contractor's tax status and relationship with Eskom.

Technical Requirements

• Completion of the relevant evaluation pack (A for companies/CC/trusts, B for individuals).
• Providing accurate contractor details, including registration numbers, addresses, bank details, and contact information.
• Answering a series of questions related to residency, employment, control, and service delivery to determine tax classification.
• Signing and submitting affidavits confirming employment status, employment of employees, income sources, and relationship with Eskom.
• Providing supporting documents such as IRP30 exemption certificates, affidavits for employment and income sources, and declarations of contractor status.
• Ensuring all declarations are truthful and complete, with signatures from authorized representatives.

Skills Requirements

• Understanding of South African tax legislation, particularly the Income Tax Act No. 58 of 1962.
• Ability to accurately complete detailed questionnaires and affidavits.
• Knowledge of contractor classifications, including independent contractor, personal service provider, labour broker, and dependent contractor.
• Attention to detail to ensure all questions are answered correctly and supporting documentation is provided.
• Legal and compliance awareness to understand the implications of declarations and affidavits.
• Effective communication skills to liaise with Eskom’s tax department and ensure proper submission of documentation.