S.L. 123.39 Art. 9Self-employed statement of accounts.

(1) The statement of accounts indicating the taxable net profits for the relevant year which shall accompany a payment to be made by a self-employed person, which shall be given by an individual in terms of article 42(4)(a) of the Income Tax

Management Act, shall be according to such form as the

Commissioner may approve.

(2) For the purposes of sub-rule (1), the term ''self-employed'' means a person who is performing part-time work in terms of article 90A(1) of the Act and whose gains or profits from such trade, business, profession or vocation fall under the provisions of article 4(1)(a) of the said Act.