ALL FAQs

Do I need to record the daily odometer readings?
No, SARS does not require the daily odometer readings for opening and closing kilometres. You do need to record the opening and closing kilometres for the year of assessment.

How does my odometer reading affect my claim for travel expenses?
You should always maintain an opening and closing odometer reading for the year for your travel claim to be considered and maintain a record of the actual business kilometres travelled for each trip.

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.

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.

If I receive a reimbursement travel allowance, can I claim travel expenses on the ITR12 return (using my logbook/actual costs)?
Your employer will declare any travel reimbursements paid to you on your employees’ tax certificate (IRP5) using the relevant code.

What is an employer-provided vehicle?
Some employers provide their employees with the right to use of a company-owned motor vehicle for private purposes (i.e. a company car). Private use of an employer-provided vehicle is a taxable fringe benefit.

How can the taxable fringe benefit for employer-provided vehicles be reduced?
The taxable fringe benefit for employer-provided vehicles can be reduced by the portion of the license fees, insurance, fuel and maintenance expenses that are directly incurred by you, and that relate to actual private kilometres travelled in that year.

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. You must pay the full cost to be entitled to a reduction of the taxable fringe

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