The answer to this query is based on legislation as at2014/03/17.
Q: My query
is can a taxpayer claim against a travel allowance for use of a vehicle
which is registered in his mother-in-law’s name but for which he bears all
8, sub-para (b)(ii): "…in respect of any motor vehicle used by the recipient,..” Your client should be
able to prove to the satisfaction of SARS that he bears all costs relating to
that motor vehicle. This might include proof that your client pays the motor
vehicle, and perhaps an affidavit from his mother-in-law confirming this and
also that she does not claim the vehicle in her personal return for tax
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.