SARS: FAQ on Travel claims

SARS: FAQ on Travel claims

• 14 April 2025
• SARS Issues
• South African Accounting Academy

Summary:

SARS has published Frequently Asked Questions (FAQ) on travel claims.

Article:

The following 5 FAQs have been answered on their dedicated webpage:

1. FAQ: Do I need to record the daily odometer readings?
2. FAQ: How does my odometer reading affect my claim for travel expenses?
3. FAQ: Do I need to submit my logbook?
4. FAQ: If I worked for two Employers during the same tax year and received travel allowances, and used the same vehicle for both employments, how is the ITR12 return created? Will one or two vehicles be used in the calculation?
5. FAQ: If I receive a reimbursement travel allowance, can I claim travel expenses on the ITR12 return (using my logbook/actual costs)?

Click here to access the FAQ webpage:

https://www.sars.gov.za/types-of-tax/personal-income-tax/travel-e-log-book/

Relevance to Auditors, Independent Reviewers & Accountants:

• The Income Tax Act is yet another piece of legislation that your clients must comply with, and which you must assess compliance with.  If they don’t comply with the relevant laws and regulations, you have certain reporting obligations in terms of NOCLAR (NOn-Compliance with Laws And Regulations) – this could include reporting to management, qualifying your audit opinion, reporting a Reportable Irregularity, etc.
• All auditors, accountants, independent reviewers and tax practitioners should be aware of the latest publications issued by SARS to remain up-to-date with the guidance provided therein.
• This webpage provides guidance on travel claims to employers and employees.

Relevance to Your Clients:

• All taxpayers have a duty to comply with the Income Tax Act, otherwise they could be held liable.
• This webpage provides guidance on travel claims to employers and employees.

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