½Û×ÓÊÓÆµ

Home / Tolley's Global Mobility: Employment Taxes (Worldwide excluding Europe) /South Africa /7. Travel and subsistence / 7.5 General exclusion in respect of reimbursements and advances
Commentary

7.5 General exclusion in respect of reimbursements and advances

South Africa

Section 8(1)(a)(ii) provides for a general exclusion in respect of advances and reimbursements. Section 8(1)(a)(ii) entails a general exclusion of reimbursements or advances from taxable income. The exclusion makes provision for two scenarios, namely where amounts are incurred on the instruction of the recipient's principal, or for expenditure incurred by an employee on day trips away

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial

Web page updated on 17 Mar 2025 15:43