ALL FAQs

How does my odometer reading affect my claim for travel expenses?
You should always maintain an opening and closing odometer reading for your travel claim to be considered. Also, note that the distance

Do I need to submit my logbook?
Yes, you need a log book to support your claim for expenses related to an employer-provided vehicle. However, you do not need to submit the log book with your ITR12 return.

What is an employer-provided vehicle?
Employers often provide their employees with a travel allowance to meet the cost of business-related car travel expenses. Some employers alternatively provide their

How can the taxable fringe benefit for employer-provided vehicles be reduced?
The taxable fringe benefit for employer-provided vehicles can be reduced by license fees, insurance, fuel and maintenance expenses that are directly

How are travel expenses for which I was reimbursed treated for PAYE purposes?
A travel allowance is any allowance paid or advance given to an employee in respect of travelling expenses for business purposes.

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?
One vehicle will be used against two allowances. :-On the ITR12 where the question “How many IRP5/IT3(a)s did you receive?” appears, you must indicate two IRP5/IT3(a)’s.

Do the provisions for employer provided vehicles apply to all tax years?
No, the provisions for employer provided vehicles are applicable to years of assessment commencing on or after 1 March 2011.

Will the taxable benefit for an employer-provided vehicle be reduced if my employer partially reimburses me for the amounts paid for licence, insurance, maintenance or private cost of fuel?
No. If you make use of an employer-provided vehicle and your employer partially reimburses you for the amounts paid for licence, insurance, maintenance and/or private cost of fuel,

If I receive a reimbursement travel allowance, can I claim travel expenses on the ITR12 return (using my logbook/actual costs)?
Travelling expenses can be claimed on the ITR12 return using the logbook provided that the taxpayer receives another form of travelling allowance.

How does my odometer reading affect my claim for travel expenses?
You should always maintain an opening and closing odometer reading for your travel claim to be considered. Also, note that the distance travelled between

Do I need to submit my logbook?
Yes, you need a log book to support your claim for expenses related to an employer-provided vehicle. However, you do not need to submit the log book with your ITR12 return.

Do the provisions for employer provided vehicles apply to all tax years?
No, the provisions for employer provided vehicles are applicable to years of assessment commencing on or after 1 March 2011.

What is an employer-provided vehicle?
Employers often provide their employees with a travel allowance to meet the cost of business-related car travel expenses. Some employers alternatively provide their

How can the taxable fringe benefit for employer-provided vehicles be reduced?
The taxable fringe benefit for employer-provided vehicles can be reduced by license fees, insurance, fuel and maintenance expenses that are

Will the taxable benefit for an employer-provided vehicle be reduced if my employer partially reimburses me for the amounts paid for licence, insurance, maintenance or private cost of fuel?
No. If you make use of an employer-provided vehicle and your employer partially reimburses you for the amounts paid for licence, insurance, maintenance and