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Call for comment: Draft Interpretation Note - Employer-provided Telephone or Computer Equipment

Tuesday, 02 April 2013   (0 Comments)
Posted by: Author: SARS Legal & Policy
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Source: SARS Legal & Policy

SARS issued a Draft Interpretation Note - Taxable benefit - Use of employer-provided telephone or computer equipment or employer-funded telecommunication services which can be found here.

This Note provides clarity regarding – 
•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, smartphones, laptops, tablets, modems, removable storage devices, printers and software1) 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. 

SAIT will be making a submission to SARS. Kindly provide your comments by email to by no later than 28 May 2013. 



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