Hemel & Aarde Village
c/o R43 & R320, Shop 3B, Hemel and Aarde Road, Hermanus, 7201
082 352 9006
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Mon - Fri: 9:00 - 16:00
Saturday: 9:00 - 13:00
c/o R43 & R320, Shop 3B, Hemel and Aarde Road, Hermanus, 7201
Call Us
Saturday: 9:00 - 13:00
If you receive a travel allowance from an employer or principal, you can claim a deduction on assessment of your annual income tax return for the use of a private motor vehicle for business purposes.
Firstly, record your motor vehicle’s odometer reading on 1 March, i.e. on the first day of a tax year.
Secondly, make sure that you keep a logbook throughout the year. Note that it is not necessary to record details of private travel. You may make use of the SARS eLogbook, simply download : https://www.sars.gov.za/types-of-tax/personal-income-tax/travel-e-log-book/
Thirdly, record your motor vehicle’s closing odometer reading on the last day of February (28/29) of the next year, i.e. on the last day of the applicable tax year.
Fourthly, calculate your total kilometers for the full year (closing kilometers less opening kilometers).
Fifthly, calculate your total business kilometers for the year (sum of all business kilometers).
In respect of every business trip you record the following:
Top Tip: Your travel between home and your place of work cannot be claimed for business purposes, as this is regarded as private travel. A separate logbook must be kept for each motor vehicle where more than one motor vehicle has been used for business travel during the year of assessment.
There are two ways of doing this:
Top Tip: you must keep your logbook for a period of at least five years from the date of the submission of your return, as you may be required to submit it to SARS to back up your claim.
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