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.
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.