Statistics Act, 1999
R 385
Income Tax Act, 1962 (Act No. 58 of 1962)Notices2014 NoticesDetermination 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. 114 of 2014 |
Notice No. 114
26 February 2014
GG 37333
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, 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 |
