SARS issued BGR 22 - Subsistence Allowance - amounts deemed to be expended for business purposes.
Purpose: To formalise through a BGR an established practice contained in paragraph 5.3.3 of Interpretation Note No. 14 (Issue 3) dated 20 March 2013 "Allowances, Advances and Reimbursements”, under the heading "Deemed method”.
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.