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IN77 - Taxable Benefit: Use of employer-provided telephone

04 March 2014   (0 Comments)
Posted by: Author: SARS Legal and Policy
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IN77 - Taxable Benefit: Use of employer-provided telephone or computer equipment or employer-funded telecommunication services 

Author: SARS Legal and Policy

SARS issued Interpretation Note 77 which provides clarity on: 

- 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, laptops, tablets, modems, removable storage devices, printers and software) 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.

Please click here to download IN 77
 



 

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