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

Notice No. 5934

28 February 2025

GG 52199

South African Reserve Bank

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 R176 per day.

The amount determined in this notice applies in respect of years of assessment commencing on or after 1 March 2025.

EC Kieswetter

Commissioner for the South African Revenue Service