Special Investigating Units and Special Tribunals Act, 1996
R 385
Income Tax Act, 1962 (Act No. 58 of 1962)Notices2023 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. 3113 of 2023 |
Notice No. 3113
3 March 2023
GG 48162
South African Revenue Service
By virtue of the powers vested in me by section 8(1)(a)(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 the maximum amount for expenditure in respect of meals and incidental costs for purposes of section 8(1)(a)(ii)(aa) of the Act to be R161 per day.
The amount determined in this notice applies in respect of years of assessment commencing on or after 1 March 2023.
E C Kieswetter
Commissioner for the South African Revenue Services
