Income Tax Act: Determination of daily amount in respect of meals and incidental costs (English / Afrikaans / isiZulu / Tshivenda)

16th March 2018

By virtue of the powers vested in me by section 8(1) (c) (ii) of the Income Tax Act, 1962 (Act No. 58 of 1962), I, Thomas Swabihi Moyane, Commissioner for the South  African  Revenue  Service,  hereby  determine  in  the  Schedule  hereto  the amounts which shall be deemed to have been actually expended by a person in respect of meals and incidental costs for the purposes of section 8(1) (a) (i) (bb) of that Act.