Acts Online
GT Shield

Notice No. 114 of 2014

 

 

Notice No. 114

26 February 2014

 

South African Revenue Service

 

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)

 

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, Visvanathan Pillay, Acting 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 2014.

 

 

V PILLAY

ACTING 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 R103 per day; or
(ii) the cost of meals and incidental costs, an amount equal to R335-00 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

112

Angola

US $

322

Antigua and Barbuda

US $

220

Argentina

US $

118

Armenia

US $

220

Austria

Euro

124

Australia

Australian $

208

Azerbaijani

US $

145

Bahamas

US $

191

Bahrain

B Dinars

36

Bangladesh

US $

79

Barbados

US $

202

Belarus

Euro

76

Belgium

Euro

143

Belize

US $

152

Benin

Euro

89

Bolivia

US $

70

Bosnia-Herzegovina

Bam

153

Botswana

Pula

518

Brazil

Reals

317

Brunei Darussalam

US $

88

Bulgaria

Euro

90

Burkina Faso

FCFA

58 313

Burundi

Burundian Francy

305 305

Cambodia

US $

97

Cameroon

Euro

206

Canada

Canadian $

167

Cape Verde Islands

Euro

65

Central African Republic

Euro

94

Chad

Euro

121

Chile

US $

129

China (People's Republic)

Renminbi

939

Colombia

US $

94

Comoro Island

Euro

125

Cook Islands

New Zealand $

217

Cote D'Ivoire

Euro

96

Costa Rica

US $

102

Croatia

Euro

108

Cuba

US $

123

Cyprus

Euro

118

Czech Republic

Euro

91

Democratic Republic of Congo

US $

156

Denmark

Danish Kroner

1 301

Djibouti

US $

99

Dominican Republic

US $

99

Ecuador

US $

121

Egypt

US $

130

El Salvador

US $

72

Equatorial Guinea

Euro

130

Eritrea

US $

129

Estonia

Euro

91

Ethiopia

US $

64

Fiji

US $

110

Finland

Euro

174

France

Euro

156

Gabon

Euro

165

Gambia

Euro

105

Georgia

US $

95

Germany

Euro

120

Ghana

US $

129

Greece

Euro

130

Grenada

US $

151

Guatemala

US $

108

Guinea

Euro

78

Guinea Bissau

Euro

85

Guyana

US $

118

Haiti

US $

109

Honduras

US $

166

Hong Kong

Hong Kong $

1 000

Hungary

Euro

87

Iceland

ISK

21 478

India

Indian Rupee

5 896

Indonesia

US $

86

Iran

US $

105

Iraq

US $

125

Ireland

Euro

124

Israel

US $

177

Italy

Euro

124

Jamaica

US $

151

Japan

Yen

17 678

Jordan

US $

196

Kazakhstan

US $

134

Kenya

US $

113

Kiribati

Australian $

233

Korea

US $

182

Kuwait (State of)

US $

180

Kyrgyzstan

US $

172

Laos

US $

95

Latvia

US $

151

Lebanon

US $

141

Lesotho

Rand

750

Liberia

US $

142

Libya

US $

112

Lithuania

Euro

154

Macau

Hong Kong $

1 196

Macedonia (Former Yugoslav)

Euro

100

Madagascar

Euro

105

Madeira

Euro

290

Malawi

Malawi Kwacha

21 699

Malaysia

Ringgit

366

Maldives

US $

202

Mali

Euro

182

Malta

Euro

132

Marshall Islands

US $

255

Mauritania

Euro

97

Mauritius

US $

106

Mexico

Mexican Pesos

1 313

Moldova

US $

117

Mongolia

US $

69

Montenegro

Euro

172

Morocco

Dirhams

970

Mozambique

US $

111

Myanmar (Burma)

US $

88

Namibia

Rand

835

Nauru

Australian $

278

Nepal

US $

64

Netherlands

Euro

118

New Zealand

New Zealand $

190

Nicaragua

US $

288

Niger

Euro

99

Nigeria

US $

157

Niue

New Zealand $

252

Norway

NOK

1 854

Oman

Rials Omani

69

Pakistan

Pakistani Rupees

6 288

Palau

US $

252

Palestine

US $

147

Panama

US $

105

Papua New Guinea

Kina

285

Paraguay

US $

63

Peru

US $

133

Philippines

US $

133

Poland

Euro

97

Portugal

Euro

100

Qatar

Qatar Riyals

651

Republic of Congo

Euro

149

Reunion

Euro

164

Romania

Euro

80

Russia

Euro

171

Rwanda

US $

106

Samoa

Tala

344

Sao Tome

Euro

160

Saudi Arabia

Saudi Riyal

512

Senegal

Euro

94

Serbia

Euro

76

Seychelles

Euro

275

Sierra Leone

US $

90

Singapore

Singapore $

230

Slovakia

Euro

96

Slovenia

Euro

96

Solomon Islands

Sol Islands $

912

Spain

Euro

114

Sri Lanka

US $

107

St. Kitts & Nevis

US $

227

St. Lucia

US $

215

St. Vincent & The Grenadines

US $

187

Sudan

US $

200

Suriname

US $

107

Swaziland

Rand

818

Sweden

Swedish Krona

1 291

Switzerland

S Franc

208

Syria

US $

112

Taiwan

New Taiwan $

3 355

Tajikistan

US $

108

Tanzania

US $

123

Thailand

Thai Baht

4 675

Togo

Euro

78

Tonga

Pa'anga

231

Trinidad & Tobago

US $

213

Tunisia

Tunisian Dinar

163

Turkey

Euro

105

Turkmenistan

US $

125

Tuvalu

Australian $

339

Uganda

US $

87

Ukraine

Euro

125

United Arab Emirates

Dirhams

657

United Kingdom

B Pounds

124

Uruguay

US $

135

USA

US $

154

Uzbekistan

Euro

117

Vanuatu

US $

173

Venezuela

US $

233

Vietnam

US $

88

Yemen

US $

94

Zambia

US $

119

Zimbabwe

US $

120

 

 

 

Other countries not listed

US $

215