Page 71 - P6 Slide Taxation - Lecture Day 3 - VAT Part 1
P. 71
Income from Employment
Allowances
• Allowance less
• The actual costs in respect of accommodation, meals or other
incidental costs if proved to the commissioner or
• When the taxpayer has not provided proof deemed rates for
(for travel within SA)
• Incidental costs =93 per day
• Meals and incidental costs=303 per day
• Accommodation= 0
• For travel outside SA the costs are determined per country.
• The deduction is limited to the allowance granted.
• Example page 369.
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