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BGR 22 - Subsistence Allowance - amounts deemed to be expended for business purposes

26 March 2014   (0 Comments)
Posted by: Author: SARS Legal and Policy
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Author: SARS Legal and Policy

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”. 

Please click here to download the BGR




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