Income Tax Act, 1962 (Act No. 58 of 1962)

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