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News & Press: SARS News & Tax Administration

BPR 136: Taxation of subsistence allowances paid to employees

13 March 2013   (0 Comments)
Posted by: Herman van Dyk
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By SARS Legal & Policy

SARS recently issued Binding Private Ruling (BPR) 136.

BPR 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.

Please click here to download BPR 136.


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.


The Act requires that a minimum academic and practical requirments be set to register with a controlling body. Click here for the minimum requirements of SAIT.

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