FAQ: How do I know that I fall within the definition of a resident?

a) The definition of resident refers to a natural person who is ‘ordinarily resident’ in the Republic or if that person was ‘physically present’ in the Republic for a certain period or periods. See more information on the definition of a natural person. b) A person other than an individual is defined as a resident […]

FAQ: How are travel expenses for which I was reimbursed treated for PAYE purposes?

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. The following two situations are envisaged with regards to travel allowance, namely: a travel allowance given to an employee to finance transport (for example, a set rate or amount […]

FAQ: 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. This reduction will only take place when you submit your tax return – your employer cannot […]

FAQ: 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.