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Call for comment: Draft Interpretation Note - Employer-provided Telephone or Computer Equipment

02 April 2013   (0 Comments)
Posted by: Author: SARS Legal & Policy
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Source: SARS Legal & Policy

SARS issued a Draft Interpretation Note - Taxable benefit - Use of employer-provided telephone or computer equipment or employer-funded telecommunication services which can be found here.

This Note provides clarity regarding – 
•the determination of the value of the taxable benefit arising from the private or domestic use by an employee of employer-provided or employer-owned telephone or computer equipment (including cellular telephones, smartphones, laptops, tablets, modems, removable storage devices, printers and software1) or telecommunication services; and
•the taxability of any allowance or reimbursement granted by the employer to the employee for the employee’s privately-owned equipment or service contract which is used by the employee for purposes of the employer’s business. 

SAIT will be making a submission to SARS. Kindly provide your comments by email to by no later than 28 May 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.


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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