IRT12: "Travel Claim against Allowance" section w.r.t. Reimbursive Travel Allowance

[J7J]

Hi,

I refer to a previous post made by myself "Travel Claim against Allowance area on ITR12 greyed out..."

When you receive only a Reimbursive Travel Allowance, should the section on the ITR12 "Travel Claim against Allowance" not be completed? How does SARS then know that the amount reimbursed to you was not at an unreasonable rate and that the kilometres reimbursed were actually travelled for business purposes?

I ask this as the "Travel Claim against Allowance" area on the ITR12 is greyed out for a tax payer that only received a Reimbursive Travel Allowance in the current year, even though I marked that there are 2 vehicles for which expenses needs to be claimed iro Travel Allowance...

[CLIVE-TRIANGLE]

Code 3703 is for reimbursive travel allowance that does not exceed the limits, and is not taxed by the employer and nor by SARS.

Code 3702 is for reimbursive travel allowance that DOES exceed the limits. Actual costs are then claimed against the allowance.

The reason you are unable to enter data is because there was no allowance paid that attracted tax, so it would not be appropriate to a claim a credit against tax not paid

The limits for 2012 were <8,001 km and R3.05 per km.

For 2013 it is R3.16 per km

[J7J]

I phoned SARS and the consultant that I spoke to confirmed that the "Travel Claim against Allowance" section should not be completed when only a reimbursive travel allowance was received.

Is there anyone that can please confirm this from previous experience?

[CLIVE-TRIANGLE]

Correct. See my post before yours above.

[J7J]

Hi,

Thank you very much for your responses. I think we might have been posting at the same time, as I didn't see your post before posting mine. Anyway, you definitely answered my question. Thank you very much!