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BPR 136: Taxation of subsistence allowances paid to employees

Wednesday, 13 March 2013   (0 Comments)
Posted by: Herman van Dyk
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By SARS Legal & Policy

SARS recently issued Binding Private Ruling (BPR) 136.

BPR 136 deals with subsistence allowances paid by an employer to its employees and the amount of the allowance that will be deemed to have been expended under section 8(1)(a)(i)(bb) read with section 8(1)(c) of the Income Tax Act (58 of 1962).

This binding private ruling is valid for a period of 3 years from 14 January 2013.

Please click here to download BPR 136.



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