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

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2018 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.169 of 2018

 

Notice No. 169

2 March 2018

GG 41473

 

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, Thomas Swabihi Moyane, 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 2018.

 

 

T S MOYANE

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 R128.00 per day; or
(ii) the cost of meals and incidental costs, an amount equal to R416.00 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

110

Angola

US $

303

Antigua and Barbuda

US $

220

Argentina

US $

133

Armenia

US $

220

Austria

Euro

131

Australia

A $

230

Azarbaijani

US $

145

Bahamas

US $

191

Bahrain

B Dinars

36

Bangladesh

US $

79

Barbados

US $

202

Belarus

Euro

62

Belgium

Euro

146

Belize

US $

152

Benin

Euro

111

Bolivia

US $

78

Bosnia-Herzegovina

Euro

75

Botswana

Pula

826

Brazil

Reals

409

Brunei

US $

88

Bulgaria

Euro

91

Burkina Faso

CFA Francs

58,790

Burundi

Euro

73

Cambodia

US $

99

Cameroon

Euro

120

Canada

C $

177

Cape Verde Islands

Euro

65

Central African Republic

Euro

94

Chad

Euro

121

Chile

US $

106

China (People's Republic)

US $

127

Colombia

US $

94

Comoros Island

Euro

122

Cook Islands

NZ $

211

Cote D'Ivoire

Euro

119

Costa Rica

US $

116

Croatia

Euro

99

Cuba

US $

114

Cyprus

Euro

117

Czech Republic

Euro

90

Democratic Republic of Congo

US $

164

Denmark

Danish Kroner

2,328

Djibouti

US $

99

Dominican Republic

US $

99

Ecuador

US $

163

Egypt

Egyptian Pounds

873

El Salvador

US $

98

Equatorial Guinea

Euro

166

Eritrea

US $

109

Estonia

Euro

92

Ethiopia

US $

95

Fiji

US $

102

Finland

Euro

171

France

Euro

129

Gabon

Euro

160

Gambia

Euro

74

Georgia

US $

95

Germany

Euro

125

Ghana

US $

130

Greece

Euro

138

Grenada

US $

151

Guatemala

US $

114

Guinea

Euro

78

Guinea Bissau

Euro

59

Guyana

US $

118

Haiti

US $

109

Honduras

US $

186

Hong Kong

Hong Kong $

1,395

Hungary

Euro

92

Iceland

ISK

25,466

India

Indian Rupee

5,932

Indonesia

US $

86

Iran

US $

120

Iraq

US $

125

Ireland

Euro

139

Israel

US $

209

Italy

Euro

125

Jamaica

US $

151

Japan

Yen

16,424

Jordan

US $

201

Kazakhstan

US $

100

Kenya

US $

138

Kiribati

Australian $

233

Korea Republic

Korean Won

184,642

Kuwait (State of)

Kuwait Dinars

51

Kyrgyzstan

US $

172

Laos

US $

92

Latvia

US $

150

Lebanon

US $

158

Lesotho

RSA Rand

750

Liberia

US $

112

Libya

US $

120

Lithuania

Euro

154

Macao

Hong Kong $

1,196

Macedonia (Former Yugoslav)

Euro

100

Madagascar

Euro

58

Madeira

Euro

290

Malawi

Malawi Kwacha

31,254

Malaysia

Ringgit

382

Maldives

US $

202

Mali

Euro

178

Malta

Euro

132

Marshall Islands

US $

255

Mauritania

Euro

97

Mauritius

US $

114

Mexico

Mexican Pesos

1,313

Moldova

US $

117

Mongolia

US $

69

Montenegro

Euro

94

Morocco

Dirhams

1,081

Mozambique

US $

101

Myanmar

US $

123

Namibia

RSA Rand

950

Nauru

Australian $

278

Nepal

US $

64

Netherlands

Euro

122

New Zealand

NZ $

206

Nicaragua

US $

90

Niger

Euro

75

Nigeria

US $

242

Niue

New Zealand $

252

Norway

NOK

1,753

Oman

Rials Omani

77

Pakistan

Pakistani Rupees

6,235

Palau

US $

252

Palestine

US $

147

Panama

US $

105

Papua New Guinea

Kina

285

Paraguay

US $

76

Peru

US $

139

Philippines

US $

122

Poland

Euro

88

Portugal

Euro

87

Qatar

Qatar Riyals

715

Republic of Congo

Euro

149

Reunion

Euro

164

Romania

Euro

83

Russia

Euro

330

Rwanda

US $

102

Samoa

Tala

193

Sao Tome & Principe

Euro

160

Saudi Arabia

Saudi Riyals

512

Senegal

Euro

113

Serbia

Euro

83

Seychelles

Euro

132

Sierra Leone

US $

90

Singapore

Singapore $

232

Slovakia

Euro

102

Slovenia

Euro

106

Solomon Islands

Sol Islands $

1,107

South Sudan

US $

146

Spain

Euro

112

Sri Lanka

US $

100

St. Kitts & Nevis

US $

227

St. Lucia

US $

215

St. Vincent & The Grenadines

US $

187

Sudan

US $

200

Suriname

US $

107

Swaziland

RSA Rand

1,367

Sweden

Swedish Krona

1,317

Switzerland

S Franc

201

Syria

US $

185

Taiwan

New Taiwan $

4,015

Tajikistan

US $

97

Tanzania

US $

129

Thailand

Thai Baht

4,956

Togo

CFA Francs

64,214

Tonga

Pa'anga

251

Trinidad & Tobago

US $

213

Tunisia

Tunisian Dinar

198

Turkey

Euro

101

Turkmenistan

US $

125

Tuvalu

Australian $

339

Uganda

US $

111

Ukraine

Euro

131

United Arab Emirates

UAE Dirhams

699

United Kingdom

British Pounds

102

Uruguay

US $

133

USA

US $

155

Uzbekistan

Euro

80

Vanuatu

US $

166

Venezuela

US $

294

Vietnam

US $

91

Yemen

US $

94

Zambia

US $

119

Zimbabwe

US $

123

 

 

 

Other countries not listed

US $

215