Acts Online
GT Shield

Income Tax Act, 1962 (Act No. 58 of 1962)

Notices

2012 Notices

Determination of the Daily Amount in respect of Meals and Incidental Costs for Purposes of Section 8(1) of the Income Tax Act, 1962 (Act No. 58 of 1962)

 

 

Notice No. 119

24 February 2012

 

South African Revenue Service

 

By virtue of the powers vested in me by section 8(1)(c)(ii) of the Income Tax Act, 1962 (Act No. 58 of 1962), I, George Ngakane Virgil Magashula, Commissioner for the South African Revenue Service, hereby determine in the Schedule hereto the amounts which shall be deemed to have been actually expended by a person in respect of meals and incidental costs for the purposes of section 8(1)(a)(i)(bb) of that Act.

 

The amounts determined in this notice apply in respect of the year of assessment commencing 1 March 2012.

 

 

G N V MAGASHULA

COMMISSIONER FOR THE SOUTH AFRICAN REVENUE SERVICE

 

 

Schedule

 

1. Unless the context otherwise indicates, any word or expression to which a meaning has been assigned in the Income Tax Act, 1962, bears the meaning so assigned.

 

2. The following amounts will be deemed to have been actually expended by a recipient to whom an allowance or advance has been granted or paid-
a) where the accommodation, to which that allowance or advance relates, is in the Republic and that allowance or advance is paid or granted to defray-
i) incidental costs only, an amount equal to R93-00 per day; or
ii) the cost of meals and incidental costs, an amount equal to R303-00 per day; or
b) where the accommodation, to which that allowance or advance relates, is outside the Republic and that allowance or advance is paid or granted to defray the cost of meals and incidental costs, an amount per day determined in accordance with the following table for the country in which that accommodation is located-

 

Table: Daily Amount for Travel Outside the Republic

 

Country

Currency

Amount

Albania

Euro

97

Algeria

Euro

103

Angola

US $

340

Antigua and Barbuda

US $

220

Argentina

US $

91

Armenia

US $

220

Austria

Euro

108

Australia

Australian $

188

Azerbaijani

US $

145

Bahamas

US $

191

Bahrain

B Dinars

36

Bangladesh

US $

79

Barbados

US $

202

Belarus

Euro

76

Belgium

Euro

140

Belize

US $

152

Benin

Euro

89

Bolivia

US$

64

Bosnia-Herzegovina

Euro

78

Botswana

Pula

518

Brazil

US $

146

Brunei Darussalam

US $

88

Bulgaria

Euro

92

Burkina Faso

Euro

92

Burundi

US $

138

Cambodia

US $

79

Cameroon

Euro

206

Canada

Canadian $

157

Cape Verde Islands

Euro

65

Central African Republic

Euro

94

Chad

Euro

121

Chile

US $

103

China (People's Republic)

US $

129

Colombia

US $

94

Comoro Island

Euro

128

Cook Islands

New Zealand $

201

Cote D'lvoire

Euro

97

Costa Rica

US $

74

Croatia

Euro

116

Cuba

US $

133

Cyprus

Euro

114

Czech Republic

Euro

90

Democratic Republic of Congo

US $

288

Denmark

Danish Kroner

1 469

Djibouti

US $

99

Dominican Republic

US $

99

Ecuador

US $

110

Egypt

US $

118

El Salvador

US $

193

Equatorial Guinea

Euro

130

Eritrea

US $

92

Estonia

Euro

91

Ethiopia

US $

65

Fiji

US $

78

Finland

Euro

154

France

Euro

141

Gabon

Euro

144

Gambia

Euro

105

Georgia

US $

95

Germany

Euro

107

Ghana

US $

132

Greece

Euro

120

Grenada

US $

151

Guatemala

US $

83

Guinea

Euro

78

Guinea Bissau

Euro

59

Guyana

US $

118

Haiti

US $

109

Honduras

US $

186

Hong Kong

Hong Kong $

1 000

Hungary

Euro

85

Iceland

ISK

23 786

India

Indian Rupee

4 791

Indonesia

US $

86

Iran

US $

92

Iraq

US $

125

Ireland

Euro

240

Israel

US $

162

Italy

Euro

127

Jamaica

US $

151

Japan

Yen

17 466

Jordan

US $

172

Kazakhstan

US $

130

Kenya

US $

116

Kiribati

Australian $

233

Korea

US $

154

Kuwait (State of)

US $

166

Kyrgyzstan

US $

172

Laos

US $

79

Latvia

US $

147

Lebanon

US $

139

Lesotho

Rand

750

Liberia

US $

97

Libya

US $

112

Lithuania

Euro

154

Macau

Hong Kong $

1 196

Macedonia (Former Yugoslav)

Euro

100

Madagascar

Euro

107

Madeira

Euro

290

Malawi

Malawi Kwacha

21 699

Malaysia

Ringgit

338

Maldives

US $

202

Mali

Euro

182

Malta

Euro

132

Marshall Islands

US $

255

Mauritania

Euro

178

Mauritius

US $

106

Mexico

US $

86

Moldova

US $

117

Mongolia

US $

69

Montenegro

Euro

119

Morocco

Dirhams

1 034

Mozambique

US $

69

Myanmar (Burma)

US $

140

Namibia

Rand

779

Nauru

Australian $

278

Nepal

US $

64

Netherlands

Euro

112

New Zealand

New Zealand $

174

Nicaragua

US $

288

Niger

Euro

99

Nigeria

US $

121

Niue

New Zealand $

252

Norway

NOK

1 685

Oman

Rials Omani

69

Pakistan

Pakistani Rupees

5 775

Palau

US $

252

Palestine

US $

147

Panama

US $

98

Papua New Guinea

Kina

285

Paraguay

US $

70

Peru

US $

124

Philippines

US $

119

Poland

Euro

95

Portugal

Euro

107

Qatar

Qatar Riyals

600

Republic of Congo

Euro

149

Reunion

Euro

164

Romania

Euro

76

Russia

Euro

167

Rwanda

US $

83

Samoa

Tala

325

Sao Tome

Euro

86

Saudi Arabia

Saudi Riyal

453

Senegal

Euro

95

Serbia

Euro

81

Seychelles

Euro

275

Sierra Leone

US $

90

Singapore

Singapore $

201

Slovakia

Euro

101

Slovenia

Euro

85

Solomon Islands

Sol Islands $

912

Spain

Euro

111

Sri Lanka

US $

86

St. Kitts & Nevis

US $

227

St. Lucia

US $

215

St. Vincent & The Grenadines

US $

187

Sudan

US $

121

Suriname

US $

107

Swaziland

Rand

818

Sweden

Swedish Krona

1 285

Switzerland

S Franc

201

Syria

US $

95

Taiwan

NewTaiwan $

3 279

Tajikistan

US $

108

Tanzania

US $

96

Thailand

Thai Baht

4 179

Togo

Euro

78

Tonga

Pa'anga

216

Trinidad & Tobago

US $

213

Tunisia

Tunisian Dinar

121

Turkey

Euro

111

Turkmenistan

US $

125

Tuvalu

Australian $

339

Uganda

US $

90

Ukraine

Euro

103

United Arab Emirates

Dirhams

653

United Kingdom

B Pounds

124

Uruguay

US $

109

USA

US $

142

Uzbekistan

Euro

117

Vanuatu

US $

161

Venezuela

US $

338

Vietnam

US $

94

Yemen

US $

94

Zambia

US $

119

Zimbabwe

US $

120



 

Other countries not listed

US $

215