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Fixing of rate per kilometre in respect of motor vehicles for the purposes of s.8(1)(b)(ii) & (iii)

01 March 2013   (0 Comments)
Posted by: SAIT Technical
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By SARS Legal & Policy

The rates per kilometre in respect of motor vehicles for the purposes of sections 8(1)(b)(ii) and (iii) was published in GN 145 (Government Gazette 36192).

Please click here to download GN 145.

 

Simplified method (less than 8 000 km travelled for business purposes)

Where a reimbursive allowance is received and the business km travelled is less than 8 000 km and no other allowances are received, the rate per km is R3.24 (at the option of the recipient, otherwise use the cost tables in the notice above).


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