136 deals with subsistence allowances paid by an employer to its
employees and the amount of the allowance that will be deemed to have
been expended under section 8(1)(a)(i)(bb) read with section 8(1)(c) of
the Income Tax Act (58 of 1962).
This binding private ruling is valid for a period of 3 years from 14 January 2013.
Section 240A of the Tax Administration Act, 2011 (as amended) requires that all tax practitioners register with a recognized controlling body before 1 July 2013. It is a criminal offense to not register with both a recognized controlling body and SARS.