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 firstname.lastname@example.org 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.