Notice No. 1844

4 March 2022

GG 46000

South African Revenue Services

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, Edward Christian Kieswetter, 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 purposes of section 8(1)(a)(i)(bb) of the Act.

The amounts determined in this notice applies in respect of years of assessment commencing on or after 1 March 2022.

E C Kieswetter

Commissioner for the South African Revenue Services