9.
| (1) | Every appraiser is entitled to remuneration according to the following tariff in respect of every separate or continuous appraisement made by him or her for the purposes of the Act: |
| (a) | Valuations of R10 000 or less: R385. |
| (b) | Valuations exceeding R10 000 up to and including R20 000: R440. |
| (c) | Valuations exceeding R20 000 up to and including R300 000: R440 for the first R20 000 and R6,10 per R1 000 or part thereof thereafter. |
| (d) | Valuations exceeding R300 000 up to and including R800 000: R2 145 for the first R300 000 and R4,10 per R1 000 or part thereof thereafter. |
| (e) | Valuations exceeding R800 000: R4 200 for the first R800 000 and R3,00 per R1 000 or part thereof thereafter. |
[Regulation 9(1) substituted by regulation 2 of Notice No. 459 of 2018]
| (2) | The tariff fee must be increased by 20 percent subject to a maximum of R100 for every separate or continuous appraisement when an appraiser values any property and the Master or the Commissioner for the South African Revenue Service desires particulars of the property including the completion of any prescribed form. |
[Regulation 9(2) substituted by regulation 2 of Notice No. 459 of 2018]
| (3) | "Continuous appraisement" shall mean an appraisement of two or more properties situated in the same locality or region where the facts and features considered in valuing one of them are of substantial assistance in valuing the other or others. |
10.
| (1) | In addition to the remuneration set out in regulation 9 the following transport allowance may be claimed in all cases in which the appraisement is made at a place more than two kilometres from the place of business of the appraiser: |
| (a) | When own conveyance is used, the tariffs as provided for in the Transport Handbook on Tariffs for the use of a vehicle with an engine capacity of between 1551-1750cc issued by the Department of Transport, as amended from time to time. |
[Regulation 10(1)(a) substituted by regulation 3 of Notice No. 459 of 2018]
| (b) | When public transport is used, the actual cost. |
| (c) | When conveyance is hired, the actual cost. |
| (2) | Where, in the course of one journey, appraisements are made on the instructions of two or more persons, the transport allowance claimed in respect of that journey shall be recovered pro rata from the persons concerned. |
| (3) | No transport allowance shall be claimed when the person desiring the appraisement provides suitable and safe transport: provided that, where transport which is uninsured in respect of third party risk, other than compulsory third party risk, is offered, the appraiser need not accept such conveyance but shall be free to proceed as if no transport facilities have been offered. |
| 11. | In addition to the remuneration and transport allowance set out in regulations 9 and 10, the following allowance may be claimed: |
| (a) | For time spent in travelling to and from the place of appraisement: R70 per completed hour but not exceeding R687,00 per day. |
| (b) | For necessary detention while the appraiser is not engaged in the appraisement: R70 per completed hour, but not exceeding R687,00 per day. |
[Regulation 11 substituted by regulation 4 of Notice No. 459 of 2018]
| 12. | When an appraiser lays an account before the Master for taxation in respect of any appraisement which he did for the purposes of the Act— |
| (a) | a copy of the appraisement to which the account refers shall be attached thereto; and |
| (b) | full particulars of the distance actually and necessarily travelled shall be given if a transport allowance is claimed; and |
| (c) | it be stated that the journey was undertaken for the purpose of the appraisement; and |
| (d) | the time occupied in travelling and the time of detention, if any, be stated if a subsistence allowance is claimed. |
