Income tax notices

Notice 1848: ​Fixing of rate per kilometre in respect of motor vehicles – section 8(1)(b)(ii) and (iii)

The rate for purposes of the simplified method is, at the option of the recipient, 418 cents per kilometre.

Find a copy of notice 1848 here.

Notices 1843 and 1844: Determination of the daily amount in respect of meals and incidental costs for purposes of section 8(1).

For purposes of section 8(1)(a)(i)(aa), the maximum amount for expenditure in respect of meals and incidental costs is R152 per day.

For purposes of section 8(1)(a)(i)(bb), the maximum amount for expenditure in respect of incidental costs only is R152 per day; or in respect of meals and incidental costs, R493 per day.

Find a copy of notice 1843 here and 1844 here.

Notice 268 GG 42258 dated 1 March 2019, for the 'Table: Daily Amount for Travel Outside the Republic', remains in force effective 1 March 2019 until communicated otherwise. 

18/03/2022