Notices > 2023 Notices > Determination 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)

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 the purposes of section 8(1)(a)(i)(bb) of that Act.

The amounts determined in this notice apply in respect of years of assessment commencing on or after 1 March 2023.

E C Kieswetter

Commissioner for the South African Revenue Services

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 R161 per day; or

(ii)	the cost of meals and incidental costs, an amount equal to R522 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 ‘Table: Daily Amount for Travel Outside the Republic’ under Notice 268 published in Government Gazette No. 42258 dated 1 March 2019.