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South African Tax Guide

South African Tax Guide

Taxation Made Easy by Nyasha Musviba

Travel e-log book- SARS Logbook used to claim a deduction on personaltax

When can you claim for travel, what do i need to do.

Firstly, record your motor vehicles 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 the:

  • 2019/20 logbook for the 1 March 2019 – 29 February 2020 assessment year and tax season starting 1 Jul 2020
  • 2018/19 logbook for the 1 March 2018 – 28 February 2019 assessment year and tax season starting 1 Jul 2019
  • 2017/18 logbook for the 1 March 2017 – 28 February 2018 assessment year and tax season starting 1 Jul 2018
  • 2016/17 logbook for the 1 March 2016 – 28 February 2017 assessment year and tax season starting 1 Jul 2017
  • 2015/16 logbook for the 1 March 2015 29 February 2016 assessment year and tax season starting 1 Jul 2016
  • 2014/15 logbook for the 1 March 2014 28 February 2015 assessment year and tax season starting 1 Jul 2015

Top Tip: Without a logbook you wont be able to claim the cost of business travel against your travel allowance.

Thirdly, record your motor vehicles 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 kilometres for the full year (closing kilometres less opening kilometres).

Fifthly, calculate your total business kilometres for the year (sum of all business kilometres).

What do I record in my logbook?

  • The date of travel
  • The kilometres travelled
  • Business travel details (where you started your trip, where you went and the reason for the trip)

How do I work out how much I can claim?

  • Calculate your claim based on the cost scale table which SARS supplies (youll find this table in the introduction section to the travel eLogbook)
  • Calculate your claim based on actual costs. To do this, you’ll have to keep an accurate record of all your expenses during the year, in addition to keeping a log book. These expenses include fuel, oil, repairs and maintenance, car licence, insurance, wear-and-tear and finance charges or lease costs.
  • 80% of the travelling allowance must be included in the employees remuneration for the purposes of calculating PAYE. The percentage is reduced to 20% if the employer is satisfied that at least 80% of the use of the motor vehicle for the tax year will be for business purposes.
  • No fuel cost may be claimed if the employee has not borne the full cost of fuel used in the vehicle and no maintenance cost may be claimed if the employee has not borne the full cost of maintaining the vehicle (e.g. if the vehicle is covered by a maintenance plan).
  • The fixed cost must be reduced on a pro-rata basis if the vehicle is used for business purposes for less than a full year. The actual distance travelled during a tax year and the distance travelled for business purposes substantiated by a log book are used to determine the costs which may be claimed against a travelling allowance.

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How does GPS Log Book work?

GPS Log Book takes the hassle out of keeping an accurate, detailed and SARS-compliant logbook by allowing you to effortlessly manage your trips.

Select Your Device

Choose between our Classic and Live devices to start capturing key tax claim information automatically, such as dates, times, and kilometres traveled on your business trips.

Conveniently and quickly register your new tracking device online. If you are using the GPS Classic device, you will also need to install our Sync Application, which is used to sync your trip data from the device to the GPS Log Book web interface. The LIVE device uploads data automatically.

Stress-free installation, no wires required! Our Classic device plugs into your vehicle using the Cigarette lighter socket. The Live device plugs into your vehicle’s OBDII port, which is located right under your dashboard.

Generate Reports

Generate travel reports in seconds including SARS Compliant Tax Log Books, Tax Business Trips Report, Tax Detailed and Summary Reports, Business Travel Claim Report, Vehicle Trip List, and Zone Detail Reports.

Submit your fully compliant travel reports to SARS to claim your deduction. All travel data is securely stored in the cloud for easy access.

Who is GPS Log Book for?

Since 2011, any person who receives a travel allowance is required to present a logbook to the South African Revenue Service (SARS) before any travel tax claim can be processed.

Whether you’re self-employed, a small business owner or corporate employee, tracking your travel and fuel expenses is important for business and tax purposes.

Photo of female driving a car

Personal Use

If you receive a travel allowance from an employer or principal, you can claim a deduction on the assessment of your annual income tax return for the use of a private motor vehicle for business purposes.

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Ditch the pen and paper log books and start effortlessly monitoring all of the vehicles in your fleet with trip lists, tax business trip reports, tax summary reports, and much more.

Compare GPS Log Book Devices

Choose between our Classic and Live devices to start automatically tracking the days, times, and kilometres traveled on your business trips.

sars travel log book 2020

GPS Log Book LiVE

sars travel log book 2020

GPS Log Book Classic

Product features.

High-Accuracy GPS

Passenger to light commercial vehicle compatibility

Detailed Trip Recording

SARS-Compliant Reporting

Wire-Free Installation

Zone Management (Geofencing)

Live GPS Tracking for Theft Recovery

See vehicle location, direction, speed, position, and more live on Google Maps

Automatic Data Upload

USB Charging Portal

12-Months Free Subscription

SARS Compliant Tax Log Book

Tax Business Trips Report

Tax Detailed and Summary Reports

Business Travel Claim Report

Vehicle Trip List

Zone Detail Report

Odometer Reading Capturing

Trip Commenting and Categorisation

Travel Expenditure Reporting

Cloud Data Storage

Live Vehicle Tracking

Vehicle Location

Vehicle direction, speed and position

Vehicle state (parked or travelling)

Time since last movement

GPS Log Book Web Interface

Sample reports.

Once logged into the web interface, a multitude of useful reports can be generated on-demand.

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Business Travel Claim

Tax Business Trip Report

Tax Detailed Report

Tax Summary Report

Trip List For All Vehicles

How much can you claim?

Select your vehicle cost, annual distance travelled, business percentage, 38 % (9707 km), estimated claim amount, r 20 404.00.

* The rebate amount is based on a sample of 432 tracked drivers who logged at least 50 business trips in the 2020/2021 tax year. The sample of drivers drove a total on average of 24 872kms in the tax year with 8565kms of these kilometres being driven for business purposes (34%). It was estimated that the average vehicle value was R80 000. Only estimated, based on 2020/2021 SARS tables. Click HERE for T&Cs.

kilometres tracked

Testimonials.

“GPS Log Book has made things a lot easier – there’s less paperwork, and more information is available at any one given time. I have been really impressed with the ease in the way the device works and how it provides data through the website.”

-David, National Logistics Manager at Waco Africa

“As a small business owner, GPS Log Book has saved me hours of time. The easy-to-use interface is a pleasure to use and my tax guy loves the SARS ready reports. Every business owner should have one!”

“It is one of the best gadgets that I have discovered for ages.”

-Sarene Kloren, Editor-in-Chief, Woman Online Lifestyle Magazine

“I am impressed with the product – well done think you are on to a winner!”

“Thank you for your support, I would recommend your product everywhere I go and will not forget your customer service!”

“Thanks GPS Log Book Team. Great service and good product.”

“Thank you very much for your help, I came right, everything is working just fine, tracking went well and downloading and editing was a breeze!”

“The device was happily received, and we look forward to trying it out very soon. The whole purchasing process has been a pleasure, thank you.”

“The website is cool, especially when putting the points in. My cars cigarette lighter is below the dashboard, but it seems to pick up the signal just right.”

“This little GPS of yours is brilliant. I am very happy with it.”

-Augustinus

“Received our units this morning. I must compliment you guys on excellent & prompt service!”

“Just a short note on my experience so far. The GPS logbook just works and plays nicely with my Mac as well. I want to congratulate you on a simple to use device that does exactly as the tin promises! Well Done!”

“Heee haaa, Thanks guys, much appreciated. Compliments on your efficient and effective client service.”

“Received promptly. Great minimalist packaging. Easy setup. Up and running. So far, very impressed with the UX and functioning of this little guy – kudos to whoever made the design decisions!”

“The whole ordering process was seamless and I received my unit a day later. I registered my unit and have started tracking my kms. I am seriously impressed with the device and your company.”

“Bought the GPS Logbook in 2012 for use with my company car. Based on the reports generated, I received an R30K refund from SARS for the business mileage traveled in the last tax year. Gotta be the best investment I’ve made. Great product, great support.”

“May I please express my delight in your excellent service? It is really a pleasure to deal with a company that gets it right, Good show to everyone.”

“Dear GPS Team, I find that my GPS device works exceptionally well. The device downloads in seconds and the reports are very clear. I recommend to all I talk to who have to keep track of traveling.”

“I love GPS Log Book!”

“I would like to thank Digital Matter Embedded and the GPS Log Book Sales team for their prompt response and professional service. I received my ordered devices this morning, only 24 hours after I have placed the order. I am impressed by the service that I received and am sure I will enjoy the same quality and reliable service from the use of the GPS devices I received.”

“Just wanted to say Thank You! The GPS Log Book works brilliantly. Absolutely no complaints. Thanks.”

“Thank you very much for your prompt service! I received my new device yesterday. So far, so good!”

“Just to let you know i’m very impressed with your quick and efficient service. Ordered my GPS log book unit and 24hrs later it was delivered. Working like a dream.”

“Thanks a mil. Highly impressed with the service from your side as well as unit operation. 100% recommendable.”

“All our reps used to do manual logbooks. After implementing these units our expenses have gone down by 40% on our fuel. These units have already paid for themselves. Thanks for the great product. I was so impressed I bought one for myself and will be claiming back in the region of about R 36 000 from SARS.”

Your online database is easy to navigate and quick to use. I would recommend this product to anyone who needs a digital logbook. And most importantly it’s priced right too. There is another product on the market that doesn’t offer half as much convenience and literally costs double the price. In addition to all these benefits is the fact that I can simply plug the device directly into my lighter socket and forget it’s even there!

How to Fill SARS Travel Logbook

If you use your private car for business purposes and receive a travel allowance from your employer, you can claim a deduction on your annual income tax return. To do this, you must have a SARS travel logbook where you record your vehicle’s odometer reading and details of your business travel. This article explains how you fill out your SARS travel logbook. 

How Do I Fill SARS Travel Logbook?

First and foremost, you should download the SARS eLogbook for the tax year, which starts on 1st March and ends on 28th February of the following year. Your 2022 – 23 SARS elogbook assessment must-have business travel details from 1st March to 28th February 2024. The tax filing season starts on 1st July 2024. 

You must first record your motor vehicle odometer reading on 1st March and record the odometer reading on 28 or 29 February, the last day of the tax year. The logbook has fields you should fill in related to your business travel. You can calculate your total kilometres for the tax year by subtracting opening kilometres from opening kilometres. 

When you fill out the SARS travel logbook, only include the kilometres covered when you travel for business. There are fields in the logbook where you enter your destination and kilometres travelled. Remember that you cannot claim the travel between your home and workplace for business purposes. 

You must have a separate logbook for each car if you have more than one vehicle used for business during a particular tax year. You must record the following details for every business trip in your SARS travel logbook.

  • Date of travel 
  • Business travel information (Starting point of the destination, places visited, and reasons for the business trip)  
  • Kilometres travelled 

Make sure you keep your logbook for about five years from the date you submit your return because you may be asked to submit it to SARS to support your claim . 

Do You Have to Use SARS Logbook?

Without a travel logbook, you cannot claim any cost of business travel against the travel allowance allocated to you. In other words, without a logbook, you cannot claim for travel deduction. With a travel logbook, it becomes easier to calculate the amount you can travel. SARS can also use the logbook to verify your claim if the need arises. Therefore, you should retain your logbook with other material for five years from the submission date. 

How Does SARS Calculate Travel Allowance?

SARS uses two methods to calculate your travel allowance. The first method involves using a cost scale table supplied by SARS and found in the introduction section of your travel logbook.

The simplified way utilizes the fixed rate per kilometre, as illustrated in the table below. With this method, there should be no other advance, no allowance, or other compensation paid by the employer. 

SARS can also calculate your claim using actual costs incurred during your business travels. It is essential to keep a record of your expenses during the tax year on top of keeping a logbook. The expenses include repairs and maintenance, oil, fuel, insurance, car license, finance charges, wear-and-tear, and lease costs. 

If the employer provides a fixed allowance to the employee for business travel, the amount will appear under code 3701 on the IRP5. If a petrol card is issued, the money used for fuel will be added to the total amount. 

A valid log book with all the necessary information about business trips covered must be maintained to support your claim. If some of the relevant details are missing, SARS may dismiss the logbook, which may lead to additional assessment.

To succeed in your claim for business travel costs, you should take the following measures: 

  • Ensure your opening kilometres on the odometer matches the previous year’s closing kilometre. Any mismatch can lead to the dismissal of your claim by SARS. If you have a good reason for the mismatch, ensure you write a letter to SARS. 
  • Check the correctness of the kilometres covered during private and business travel. If there is an error, SARS may decline your claim. 
  • The car’s service history must correspond with your logbook, or else your claim is dismissed. 
  • Ensure that you provide reasonable private and business kilometres to get the best result. If your claim is biased toward business travel, your claim can be rejected. There is no way you can use your vehicle for private business. For instance, the distance from your home to your workstation is private, not a business. 

Therefore, keeping an accurate travel logbook is a good idea to make it easier for SARS to calculate your travel allowance.   

What Is the SARS Rate per Kilometre?

The tables published in the government gazette and SARS’s travel logbooks are used to determine the allowable rate per kilometre for business travel deductions. If the employer pays no other compensation to the employee, the rate is 418 cents or R4.18 per kilometre. 

If the reimbursed travel costs exceed the prescribed rate of R4.18 per kilometre, the full amount will be subject to PAYE. With fixed travel insurance, only 80% of the travel allowance will be subject to PAYE. If the employee has not met the full cost of fuel used in the car or maintenance costs, no claim can be made against these two. 

If you use your private vehicle for business purposes, you are eligible to claim a travel allowance. You must keep an accurate travel logbook to make it easier for SARS to calculate and process your claim. Without a travel logbook, your claim will be rejected.  

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sars travel log book 2020

FAQs: Travel expenses and Tax

Travel expenses and their tax impact are a complex issue for many. It’s no surprise that it’s a common theme on our  Helpdesk . We’ve selected some frequently asked questions to help you navigate this issue when completing your tax return.

1. When can I claim travel expenses?      

You are only able to claim travel expenses as a tax deduction if you travelled for business related reasons AND kept a valid logbook AND you fit into one of these categories:

- You received a travel allowance ( source code 3701 or 3702 on your IRP5 ) or,

-You have a company provided vehicle (source code 3802 or 3816 on your IRP5) or,

- You are a commission earner, independent contractor or sole proprietor. 2. My employer reimbursed my travel expenses using the SARS prescribed rate per km. Can I claim my actual travel expenses on the ITR12 if I kept a logbook?

No you cannot claim a travel deduction because the reimbursement you received is not taxable and any expense you incurred while traveling should have been refunded to you by your employer. The source code on the IRP5 would be 3703 and this won’t allow you to complete the travel section on your return.             

3. How detailed is my logbook supposed to be?

The logbook should contain a detailed record of your business mileage for the tax year . It must include opening odometer and closing odometer reading and full details of business mileage and private mileage for each trip i.e date, starting point, destination, kms, reason for trip.

4. Do I need to submit my logbook ?         

You need to submit your logbook should SARS request it. If they don’t request it as soon as you’ve filed your return, you need to retain it for 5 years from the date you received your assessment as SARS is allowed to request your documents any time during this period.

5. What is an employer-provided vehicle?

It’s a vehicle that’s owned by the employer but the employee is allowed to use the vehicle for business and some cases, private purposes. Some companies only allow their employees to use the vehicle for business travel, whilst others allow the employee to take it home and use it for personal travel as well.          6. How is the fringe benefit calculated on a company car?

The monthly fringe benefit is calculated by taking the cost of your car multiplied by 3.25% (if there is a maintenance plan in place) or 3.5% (with no maintenance plan). The cost of the car must include VAT but exclude finance charges.                                            7. 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 and that relate to actual private kilometres travelled in that year. This deduction can only be claimed when you submit your tax return. Unfortunately your employer is not allowed to process the deduction on the payroll. Should your employer pay you an allowance in respect of these expenses, you may still be entitled to the deduction; however the allowance would be taxable.

8. I am a sole proprietor - how do I work out my travel deduction?

A Sole Proprietor uses their own vehicle for both business and private travel, however only the portion of total motor vehicle expenses relating to business use will be deductible. You must submit a detailed travel logbook and calculation (which shows how you worked out your travel deduction) in order to claim the travel expense.

Let’s look at an example of how to work out your business travel claim assuming you drive for business and private purposes.

Total km travelled = 14 500km

Business km = 10 000km

Total motor vehicle expenses = R27 500 (fuel R15 000, maintenance and repairs  R1 500,  insurance/licence R5 000, finance charges R6 000).

Business travel claim (actual costs method):

Business km to be claimed = 27 500 * 10 000 km / 14 500 km = R 18,965.52 9. I receive a travel allowance from my employer. I know I cannot claim travel from my home to my office. However, sometimes I drive directly from my home to the client. How do I calculate my business mileage in this situation?

In this situation you would deduct the distance from your home to the office from the total distance driven to the client.

For example, assume distance from home to office is 10km and distance from home to client is 30km. The business distance would be 20km (30km – 10km).

10. I receive a travel allowance and SARS has requested my documents for verification. The car I drive for work is in my husband’s name. What do I do?

You can claim a travel deduction even though the car does not belong to you provided you are paying for the vehicle running costs and can prove this to SARS.

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HOW TRAVEL ALLOWANCES WORK

COVID-19 has far-reaching effects for the South African taxpayer and, unbeknown to many, may be silently increasing their tax liability for the 2021 year of assessment. There is a causal link between travel allowances (and the same applies to company vehicles) received by employees in the current tax year, and for which business travel was not possible. In this article we revisit the general taxing principles of a travel allowance and reimbursement of travel expenses claims, as well as consider how COVID-19 may increase the tax burden of an employee.

The general taxing principles of a travel allowance and a reimbursive travel allowance

Travel allowance

The travel allowance “deduction” operates on the premise that an allowance is included in a person’s taxable income (see section 8(1)(a)(i) of the Income Tax Act), to the extent that the allowance has not actually been expended on business travel (see section 8(1)(a)(i)(aa)). In summary, private travel is taxable and business travel is not taxable. Interestingly, the term “travel”, whether for business or private, refers to travel by “an engine powered road going vehicle”, as contained in SARS Interpretation Note 14.

The SARS External Guide for Employers in respect of allowances specifically states that:

“A travel allowance is any allowance paid or advance given to an employee in respect of travelling expenses for business purposes. Any allowance or advance in respect of travelling expenses not to have been expended on business travelling … shall be deemed not to have been actually expended on travelling on business. Where the employer is satisfied that at least 80% of the travel appertains to business mileage then only 20% of the allowance is subject to the deduction of employees’ tax. Should this not be the case then the allowance should be taxed at 80% on the payroll.”

There are currently only two inclusion percentages that should be applied on the payroll, namely the 80% or 20%. Since the release of the 2019 SARS BRS Change – Patch Phase 3, it should be noted that the 100% inclusion rate is no longer applicable and should therefore not be implemented on payroll.

To explain this by way of a practical illustration:

  • Should an employee incur 80% or more on business mileage per annum, the allowance should be taxed at 20%, i.e., where it is proven that 20% or less of total mileage will be attributed to private use.
  • Should an employee incur less than 80% business mileage per annum, irrespective of what that amount is, the allowance should be taxed at 80%, i.e., where it is proven that more than 20% of total mileage is attributed to private use.

Reimbursive travel allowance

An alternative to providing an employee with a monthly travel allowance amount is to provide the employee with a reimbursive travel allowance. A reimbursive travel allowance is an allowance paid to an employee for actual business kilometres travelled, according to either the SARS determined rate – which is R 3.98 per kilometre from 1 March 2020 – or as determined by the employer.

The taxing of the reimbursive allowance has fundamentally changed from 1 March 2018. Where an employee is reimbursed using a rate higher than the SARS prescribed rate, the differential between the SARS prescribed rate and the rate utilised by the employer will be subject to employees’ tax (PAYE), regardless of the number of business-related kilometres travelled.

It is advisable that employers prudently consider their reimbursement rates against the prescribed rate. An unintended consequence of reimbursing an employee on a higher rate will increase the employee’s PAYE liability and may result in lower employee take-home pay. An alternative to avoid this possible occurrence would be for the employer to reimburse the employee at a rate below the prescribed rate of R 3.98 per kilometre. The reimbursement will not attract PAYE and will also not be taxable on the employee’s personal tax return.

In our practice we have a golden rule when it comes to employee travel debates, i.e. company car vs. travel allowance vs. reimbursive structure: an apples-with-apples computation must always be done. This means your opinion is only valid once you have done the actual computation on what gives the tax optimal outcome.

Although the reimbursive changes have not altered an employee’s ability to claim against a travel allowance, they have introduced an additional record-keeping requirement. This especially becomes complex where travel reimbursive rates have changed during the tax year.

On 5 May 2020, the Commissioner for SARS gave taxpayers a valuable insight in what can be expected in the coming months in light of COVID-19. Although not stated expressly, with a grim outlook on the decrease in revenue collection, SARS will look to extract every cent possible from the tax base. Building on their 2019 tax season approach, SARS will most likely enhance their robust stance on verifications and audits of tax returns. It is now, more than ever, particularly important to maintain an accurate and detailed travel logbook and to adopt good tax filing and compliance strategies.

Must I own the vehicle or motorcycle?

In certain circumstances, employees who receive travel allowances can find themselves travelling with a vehicle that is not self-owned, for example a relative’s motor vehicle. Will this disqualify the employee from claiming against the travel allowance? No, it is not imperative that the car in question should be owned by the employee. Section 8 of the Income Tax Act does not limit nor disallow the claim against the travel allowance in this instance. Obviously, this can lead to an enquiry by the SARS auditor and perhaps to check that no-one else is claiming on the same vehicle, in which case there would be some questions to answer.

Travel allowance with the right of use of motor vehicle

Where an employee receives a travel allowance and has made use of a company-provided car, a tax claim against the travel allowance (in terms of travel for business purposes) will not be allowed (see section 8(1)(a)(i)(aa)).

This will raise a concern with the employee, as the use of a company motor vehicle is considered a taxable fringe benefit, according to paragraph 7(2)(b)) of the Seventh Schedule to the Income Tax Act. Taxes on the fringe benefit may also be withheld at either 80% or 20% of the benefit. Does this mean that even where the employee travels for business, he or she may not claim against taxes on the travel allowance and the company car fringe benefit? No, there is a way out, on the latter.

Tax deduction against a right of use of motor vehicle

Although a deduction against a travel allowance is not possible under section 8, a reduction of the fringe benefit constituted by the use of an employer-provided vehicle can still be claimed. Like section 8(1)(a)(i), the claim against a fringe benefit under paragraph 7(2)(b)) of the Seventh Schedule has been worded similarly. The reduction of the fringe benefit operates on the premise that the fringe benefit should be excluded from a person’s taxable income so far as it is expended on business travel.

In other words, the fringe benefit can be reduced to the extent that the benefit has been actually expended on travelling on business, and not on private travel. To reiterate: private travel is taxable and business travel is not taxable. Similarly, the COVID-19 restrictions will have a direct impact on the business claim lodged against the fringe benefit. This may very well create an employee’s tax exposure for those employers who apply the 20% rule or otherwise will cause an unwelcome surprise tax liability.

How does one prove or illustrate that travel was for business v private?

Section 8(1)(b)(iii) provides that “where such allowance or advance is based on the actual distance travelled by the recipient in using a motor vehicle on business … or such actual distance is proved to the satisfaction of the Commissioner to have been travelled by the recipient … the amount expended by the recipient on such business travelling shall … be deemed to be an amount determined on such actual distance at the rate per kilometre fixed … in the Gazette for the category of vehicle used”.

It is interesting to note that the word “logbook” is not specifically mentioned in the Income Tax Act. Rather, reference is made to a travel allowance claim being allowed to a taxpayer that proves business distance travelled to the satisfaction of the Commissioner.

Nonetheless – and in practice – a taxpayer can discharge the onus of proof that travelling with a private vehicle was travel for business purposes through keeping a logbook and recording the necessary information related to business travel (see SARS IN14, paragraph 5.4.2). SARS has provided an acceptable format.

According to the SARS eLogbook Guide for 2019/2020 on the acceptable format, the bare minimum information required to claim a tax deduction is the following:

  • The date of business travel
  • The business kilometres travelled
  • The business travel details (where to and the reason)

It is not necessary to keep record of the details of private travel. This format and the requirement to record only business kilometres travelled have remained consistent since the 2018 year of assessment. This was not the case during the 2015, 2016 and 2017 years of assessments, as per the respective 2015, 2016 and 2017 SARS eLogbook Guides. Furthermore, the SARS eLogbook Guide for 2020/2021 continues the same chorus and requires record of business travel only – continuing to provide taxpayers with administrative relief.

Whilst the law does not specifically require a format in which the onus must be discharged, the SARS logbook format is generally recommended as the path of least resistance. Nonetheless, as long as the logbook can discharge the taxpayer’s onus of proof it will be acceptable.

What is defined as business travel?

The Income Tax Act does not define what is regarded as travel for business purposes, and what constitutes private use of a travel allowance. The “travel between home and work” exclusion has caused interpretation problems for as long as can be remembered. The law clearly determines that private travelling includes “travelling between … place of residence and … place of employment or business” (see section 8(1)(b)(i)). In alleviating any further uncertainty, SARS has published Interpretation Note 14, noting the examples below to distinguish between business and private travel. (These should only be used as a guideline. It must be noted that SARS is not bound by Interpretation Notes and may deviate from them.)

Could the current context of COVID-19 restrictions introduce an added interpretation problem on what constitutes business travel? Where an employee falling under the essential services category has travelled for business purposes during the lockdown periods, one would not anticipate any dilemma in claiming against a travel allowance. Considering that the restrictions announced by Government were legally binding, it will be interesting to see whether a claim for business kilometres travelled by a non-essential service employee, during the same period, will also be considered as valid business kilometres. This may very well become an added SARS audit requirement.

Calculating the claim

There are two methods of calculating the deductible amount against the travel allowance: the actual costs method and the deemed costs method. Each method has its own set of requirements.

  • The actual costs method

This method requires accurate information in the form of receipts, tax invoices and other relevant source documents. For the purpose of finance charges (section 8(1)(b)(iiiA)(bb)(B)) and wear-and-tear expenses (section 8(1)(b)(iiiA)(bb)(A)) the maximum vehicle value is R595 000.

The qualifying deduction is based on computing actual expenditure per kilometre and multiplying it with the business kilometres. To illustrate this, let us consider the below example:

Mr X owns a vehicle valued at R280 000 and incurred the following expenses:

Mr X travelled a total of 32 000 km, of which 8 000 km were for business purposes, as evidenced by his logbook. Mr X received a total travel allowance of R48 000 for the 2020 year of assessment. As a result, Mr X would be able to claim R21 637,50 (8 000 km ÷ 32 000 km x R86 550) as a deduction against his travel allowance.

  • The deemed costs method

The deemed costs method comprises three components: the fixed costs, the fuel costs and the maintenance costs. SARS provides a table from which the taxpayer determines the appropriate deemed cost elements based on the vehicle value. The table can be found on SARS’ website and is revised annually. Taxpayers who want to claim using this method must bear maintenance costs and fuel costs themselves.

Considering the information provided in the previous example, the fixed cost, fuel cost and maintenance cost components can be referenced as follows (as per the SARS eLogbook for 2019/2020). Figures below are relevant for a vehicle fitting into the R255 0001 to R340 000 cost bracket.

In using this method, Mr X would be able to claim R37 304 (8 000 km x R4.663 per km) as a deduction against his travel allowance.

In our experience, the deemed costs method requires less administration and is almost always more favourable than the actual costs method.

COVID-19 and travel allowances

The travel allowance will become a contentious item where employees are receiving a travel allowance for business travel and such business travel is not possible, under the levels of restriction. Consequently, employees will be required to take extra care in preparing their logbooks.

In determining the taxing rate of the travel allowance – that is whether taxes should be withheld on 80% or 20% of the travel allowance – the employer and employee would have adopted a rate based on the actual travel performed in previous years, and on which much anticipation has been placed for the 2021 year of assessment. Regardless of the rate adopted by the employer, the sudden impact of COVID-19 and the limitations placed on the employee’s business travel may translate into a 2021 tax liability for the employee on submission of the related return.

Employers that have resolved to taxing 20% of a travel allowance paid to an employee who is not an essential services employee should perhaps consider adopting the 80% rate. This will likely assist the employee to “prepay” the pending tax liability resulting from an expected reduced travel allowance claim.

In case of a reimbursive travel allowance, the above dilemma appears to be conveniently avoided, even where a tax liability arises. A reimbursive allowance is paid to an employee at a rate multiplied by business kilometres travelled. This thus creates a relationship between the allowance and the business kilometres travelled. Employees will find that the risk of a deferred 2021 tax liability is eliminated, as their business travel claim will be directly aimed at the reimbursive allowance. The importance of a well-maintained travel logbook, for such employees, must be emphasised.

In addition, it is best practice that the employer’s resolution to tax more of the allowance should be performed on a case-by-case basis and based on the factual circumstances of the employee, as opposed to a blanket approach. The change in withholding taxes will reduce take-home pay and will be felt immediately in the employee’s pocket, although preventing a cash flow burden in the long run.

Travel allowance deduction: The independent contractor perspective

What is the difference between employees’ and independent contractors’ deductions?

Due to the nature of the contract between an independent contractor and a client, the provision of a travel allowance would be unusual. An independent contractor would usually recover business travel costs incurred by invoicing or charging a disbursement fee.

An independent contractor, as explained in Interpretation Note 17, is an individual or person similar to an entrepreneur – someone clearly distinguishable as an “employer” and not an “employee”.

Implications of travel costs deduction

Section 8 does not cater for an independent contractor. Consequently, an independent contractor can rely on section 11(a) to obtain a deduction for travel costs – as well as section 11(e), in terms of claiming a capital allowance on the wear-and-tear incurred on his or her vehicle. The burden of proof is placed on the independent contractor (section 102 of the Tax Administration Act). This means relevant source documents, including a logbook, would need to be provided. The position may be summarised as follows:

  • The independent contractor does not need a travel allowance or reimbursement to claim, and any amounts received by the independent contractor for business travel will form part of their gross income.
  • The tax deduction is effectively claimed in the same way as an employee would claim against a travel allowance, by using the actual costs method, with a logbook indicating the portion of business travel.

Further to the above, the R595 000 limit for wear-and-tear and finance costs per section 8(1)(b)(iiiA)(bb)(A) and (B) is not applicable to an independent contractor. As mentioned above, the vehicle wear-and-tear expense is claimed separately as a capital allowance under section 11(e).

Example (based on the details provided above):

Mr X owns a vehicle valued at R280 000 that he bought on 1 March 2018. He incurred the following expenses:

Fuel costs                           R18 000

Wear-and-tear expenses (claimed under section 11(e) – see below)

Maintenance costs          R8 000

Insurance costs                R2 400

Finance charges               R17 500

Licence cost                      R650

Total costs                    R46 550

Mr X travelled a total of 32 000 km, of which 8 000 km were for business purposes, as evidenced by his logbook. As a result, Mr X would be able to claim R11 637.50 (8 000 km ÷ 32 000 km x R46 550) as a business travel expense against his gross income. In addition, Mr X would be able to claim a R14 000 wear-and-tear capital allowance – according to section 11(e), read together with Interpretation Note 47.

The wear-and-tear capital allowance is calculated as follows:

(R280 000 ÷ 5 × (12 months ÷ 12 months)) × (8 000 km ÷ 32 000 km) = R14 000

It is important to note that in this instance – as per section 11(e), and read with Interpretation Note 47 – an independent contractor who seeks to claim this capital allowance needs to be the owner of the vehicle or should have borne the cost of purchasing the vehicle. Contrary to section 8, the ownership of the vehicle is one of the important factors that need to be adhered to, in order to claim the section 11(e) capital allowance.

What are the key take-aways?

  • Maintaining an accurate logbook remains imperative. For verifications and audits on the 2020 tax returns, it appears that SARS will look to build on the stance adopted during 2019, and scrutinise the information included on a travel logbook. A taxpayer must retain a logbook for at least five years, and SARS reserves the right to audit and query the content and information recorded in it. Where documents are not kept for five years, it is a criminal offence.
  • Considering that the COVID-19 travel restrictions announced by Government are legally binding, it might be expected for an essential services employee to further support their essential service designation to SARS, in addition to providing a logbook.
  • An employee might be facing a tax liability on assessment, where the employee is receiving a travel allowance or company vehicle for business travel and such business travel is not possible under the levels of restriction.
  • Similarly, in light of the COVID-19 travel restrictions, a reimbursive travel allowance might be viewed as a more apt option and suited to the circumstances. Even where an employer withholds taxes on the reimbursive allowance, an employee will be able to align their business travels to the reimbursive allowance and will find themself more efficient come 2021 tax submission.
  • Where an employer is withholding taxes on 20% of the travel allowance paid to an employee whose business travel will be substantially limited due to COVID-19 restrictions, the employer should consider adjusting their tax withholding strategy to align to circumstances, where possible. It should be noted that generally SARS will legally come after the employer (and so they should for collection efficiency) where the 20% withholding is incorrectly applied. Conversely, failure by the employer to withhold the correct employees’ tax does not absolve the employee from a tax liability.

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What You Need To Know About Tax And Work Travel Allowance In South Africa During Covid-19

by CRA | 5 Aug, 2020 | Blog Articles , Business , Industry News , Personal Finance | 0 comments

sars travel log book 2020

CRA Personal Finance News – South Africa

Covid-19 has far-reaching effects for the South African taxpayer and, unbeknown to many, may be silently increasing their tax liability for the 2021 year of assessment.

There is a causal link between travel allowances (and the same applies to company vehicles) received by employees in the current tax year, and for which business travel was not possible.

In this article Thamsanqa Msiza, head of individual tax returns, and Taritha Oosthuizen, tax consultant, revisit the general taxing principles of a travel allowance and reimbursement of travel expenses claims, as well as consider how Covid-19 may increase the tax burden of an employee.

The general taxing principles of a travel allowance and a reimbursive travel allowance

Travel allowance

The travel allowance “deduction” operates on the premise that an allowance is included in a person’s taxable income (see section 8(1)(a)(i) of the Income Tax Act), to the extent that the allowance has not actually been expended on business travel (see section 8(1)(a)(i)(aa)).

In summary, private travel is taxable and business travel is not taxable. Interestingly, the term “travel”, whether for business or private, refers to travel by “an engine powered road going vehicle”, as contained in SARS Interpretation Note 14.

The SARS External Guide for Employers in respect of allowances specifically states that:

“A travel allowance is any allowance paid or advance given to an employee in respect of travelling expenses for business purposes. Any allowance or advance in respect of travelling expenses not to have been expended on business travelling … shall be deemed not to have been actually expended on travelling on business.

Where the employer is satisfied that at least 80% of the travel appertains to business mileage then only 20% of the allowance is subject to the deduction of employees’ tax. Should this not be the case then the allowance should be taxed at 80% on the payroll.”

There are currently only two inclusion percentages that should be applied on the payroll, namely the 80% or 20%. Since the release of the 2019 SARS BRS Change – Patch Phase 3, it should be noted that the 100% inclusion rate is no longer applicable and should therefore not be implemented on payroll.

To explain this by way of a practical illustration:

Should an employee incur 80% or more on business mileage per annum, the allowance should be taxed at 20%, i.e., where it is proven that 20% or less of total mileage will be attributed to private use. Should an employee incur less than 80% business mileage per annum, irrespective of what that amount is, the allowance should be taxed at 80%, i.e., where it is proven that more than 20% of total mileage is attributed to private use.

Reimbursive travel allowance

An alternative to providing an employee with a monthly travel allowance amount is to provide the employee with a reimbursive travel allowance. A reimbursive travel allowance is an allowance paid to an employee for actual business kilometres travelled, according to either the SARS determined rate – which is R 3.98 per kilometre from 1 March 2020 – or as determined by the employer.

The taxing of the reimbursive allowance has fundamentally changed from 1 March 2018. Where an employee is reimbursed using a rate higher than the SARS prescribed rate, the differential between the SARS prescribed rate and the rate utilised by the employer will be subject to employees’ tax (PAYE), regardless of the number of business-related kilometres travelled.

It is advisable that employers prudently consider their reimbursement rates against the prescribed rate. An unintended consequence of reimbursing an employee on a higher rate will increase the employee’s PAYE liability and may result in lower employee take-home pay.

An alternative to avoid this possible occurrence would be for the employer to reimburse the employee at a rate below the prescribed rate of R 3.98 per kilometre. The reimbursement will not attract PAYE and will also not be taxable on the employee’s personal tax return.

In our practice we have a golden rule when it comes to employee travel debates, i.e. company car vs. travel allowance vs. reimbursive structure: an apples-with-apples computation must always be done. This means your opinion is only valid once you have done the actual computation on what gives the tax optimal outcome.

Although the reimbursive changes have not altered an employee’s ability to claim against a travel allowance, they have introduced an additional record-keeping requirement. This especially becomes complex where travel reimbursive rates have changed during the tax year.

On 5 May 2020, the Commissioner for SARS gave taxpayers a valuable insight in what can be expected in the coming months in light of Covid-19. Although not stated expressly, with a grim outlook on the decrease in revenue collection, SARS will look to extract every cent possible from the tax base.

Building on their 2019 tax season approach, SARS will most likely enhance their robust stance on verifications and audits of tax returns. It is now, more than ever, particularly important to maintain an accurate and detailed travel logbook and to adopt good tax filing and compliance strategies.

Must I own the vehicle or motorcycle?

In certain circumstances, employees who receive travel allowances can find themselves travelling with a vehicle that is not self-owned, for example a relative’s motor vehicle. Will this disqualify the employee from claiming against the travel allowance?

No, it is not imperative that the car in question should be owned by the employee. Section 8 of the Income Tax Act does not limit nor disallow the claim against the travel allowance in this instance.

Obviously, this can lead to an enquiry by the SARS auditor and perhaps to check that no-one else is claiming on the same vehicle, in which case there would be some questions to answer.

Travel allowance with the right of use of motor vehicle

Where an employee receives a travel allowance and has made use of a company-provided car, a tax claim against the travel allowance (in terms of travel for business purposes) will not be allowed (see section 8(1)(a)(i)(aa)).

This will raise a concern with the employee, as the use of a company motor vehicle is considered a taxable fringe benefit, according to paragraph 7(2)(b)) of the Seventh Schedule to the Income Tax Act. Taxes on the fringe benefit may also be withheld at either 80% or 20% of the benefit.

Does this mean that even where the employee travels for business, he or she may not claim against taxes on the travel allowance and the company car fringe benefit? No, there is a way out, on the latter.

Tax deduction against a right of use of motor vehicle

Although a deduction against a travel allowance is not possible under section 8, a reduction of the fringe benefit constituted by the use of an employer-provided vehicle can still be claimed. Like section 8(1)(a)(i), the claim against a fringe benefit under paragraph 7(2)(b)) of the Seventh Schedule has been worded similarly. The reduction of the fringe benefit operates on the premise that the fringe benefit should be excluded from a person’s taxable income so far as it is expended on business travel.

In other words, the fringe benefit can be reduced to the extent that the benefit has been actually expended on travelling on business, and not on private travel. To reiterate: private travel is taxable and business travel is not taxable.

Similarly, the Covid-19 restrictions will have a direct impact on the business claim lodged against the fringe benefit. This may very well create an employee’s tax exposure for those employers who apply the 20% rule or otherwise will cause an unwelcome surprise tax liability.

How does one prove or illustrate that travel was for business v private?

Section 8(1)(b)(iii) provides that “where such allowance or advance is based on the actual distance travelled by the recipient in using a motor vehicle on business … or such actual distance is proved to the satisfaction of the Commissioner to have been travelled by the recipient … the amount expended by the recipient on such business travelling shall … be deemed to be an amount determined on such actual distance at the rate per kilometre fixed … in the Gazette for the category of vehicle used”.

It is interesting to note that the word “logbook” is not specifically mentioned in the Income Tax Act. Rather, reference is made to a travel allowance claim being allowed to a taxpayer that proves business distance travelled to the satisfaction of the Commissioner.

Nonetheless – and in practice – a taxpayer can discharge the onus of proof that travelling with a private vehicle was travel for business purposes through keeping a logbook and recording the necessary information related to business travel (see SARS IN14, paragraph 5.4.2). SARS has provided an acceptable format.

According to the SARS eLogbook Guide for 2019/2020 on the acceptable format, the bare minimum information required to claim a tax deduction is the following:

  • The date of business travel
  • The business kilometres travelled
  • The business travel details (where to and the reason)

It is not necessary to keep record of the details of private travel. This format and the requirement to record only business kilometres travelled have remained consistent since the 2018 year of assessment.

This was not the case during the 2015, 2016 and 2017 years of assessments, as per the respective 2015, 2016 and 2017 SARS eLogbook Guides. Furthermore, the SARS eLogbook Guide for 2020/2021 continues the same chorus and requires record of business travel only – continuing to provide taxpayers with administrative relief.

Whilst the law does not specifically require a format in which the onus must be discharged, the SARS logbook format is generally recommended as the path of least resistance. Nonetheless, as long as the logbook can discharge the taxpayer’s onus of proof it will be acceptable.

What is defined as business travel?

The Income Tax Act does not define what is regarded as travel for business purposes, and what constitutes private use of a travel allowance. The “travel between home and work” exclusion has caused interpretation problems for as long as can be remembered.

The law clearly determines that private travelling includes “travelling between … place of residence and … place of employment or business” (see section 8(1)(b)(i)).

In alleviating any further uncertainty, SARS has published Interpretation Note 14, noting the examples below to distinguish between business and private travel. (These should only be used as a guideline. It must be noted that SARS is not bound by Interpretation Notes and may deviate from them.)

sars travel log book 2020

Could the current context of Covid-19 restrictions introduce an added interpretation problem on what constitutes business travel? Where an employee falling under the essential services category has travelled for business purposes during the lockdown periods, one would not anticipate any dilemma in claiming against a travel allowance.

Considering that the restrictions announced by Government were legally binding, it will be interesting to see whether a claim for business kilometres travelled by a non-essential service employee, during the same period, will also be considered as valid business kilometres.

This may very well become an added SARS audit requirement.

Calculating the claim

There are two methods of calculating the deductible amount against the travel allowance: the actual costs method and the deemed costs method. Each method has its own set of requirements.

The actual costs method

This method requires accurate information in the form of receipts, tax invoices and other relevant source documents. For the purpose of finance charges (section 8(1)(b)(iiiA)(bb)(B)) and wear-and-tear expenses (section 8(1)(b)(iiiA)(bb)(A)) the maximum vehicle value is R595 000.

The qualifying deduction is based on computing actual expenditure per kilometre and multiplying it with the business kilometres. To illustrate this, let us consider the below example:

Mr X owns a vehicle valued at R280 000 and incurred the following expenses:

sars travel log book 2020

Mr X travelled a total of 32 000 km, of which 8 000 km were for business purposes, as evidenced by his logbook. Mr X received a total travel allowance of R48 000 for the 2020 year of assessment. As a result, Mr X would be able to claim R21 637,50 (8 000 km ÷ 32 000 km x R86 550) as a deduction against his travel allowance.

The deemed costs method

The deemed costs method comprises three components: the fixed costs, the fuel costs and the maintenance costs. SARS provides a table from which the taxpayer determines the appropriate deemed cost elements based on the vehicle value. The table can be found on SARS’ website and is revised annually. Taxpayers who want to claim using this method must bear maintenance costs and fuel costs themselves.

Considering the information provided in the previous example, the fixed cost, fuel cost and maintenance cost components can be referenced as follows (as per the SARS eLogbook for 2019/2020). Figures below are relevant for a vehicle fitting into the R255 0001 to R340 000 cost bracket.

sars travel log book 2020

In using this method, Mr X would be able to claim R37 304 (8 000 km x R4.663 per km) as a deduction against his travel allowance.

In our experience, the deemed costs method requires less administration and is almost always more favourable than the actual costs method.

Covid-19 and travel allowances

The travel allowance will become a contentious item where employees are receiving a travel allowance for business travel and such business travel is not possible, under the levels of restriction. Consequently, employees will be required to take extra care in preparing their logbooks.

In determining the taxing rate of the travel allowance – that is whether taxes should be withheld on 80% or 20% of the travel allowance – the employer and employee would have adopted a rate based on the actual travel performed in previous years, and on which much anticipation has been placed for the 2021 year of assessment.

Regardless of the rate adopted by the employer, the sudden impact of Covid-19 and the limitations placed on the employee’s business travel may translate into a 2021 tax liability for the employee on submission of the related return.

Employers that have resolved to taxing 20% of a travel allowance paid to an employee who is not an essential services employee should perhaps consider adopting the 80% rate. This will likely assist the employee to “prepay” the pending tax liability resulting from an expected reduced travel allowance claim.

In case of a reimbursive travel allowance, the above dilemma appears to be conveniently avoided, even where a tax liability arises.

A reimbursive allowance is paid to an employee at a rate multiplied by business kilometres travelled. This thus creates a relationship between the allowance and the business kilometres travelled.

Employees will find that the risk of a deferred 2021 tax liability is eliminated, as their business travel claim will be directly aimed at the reimbursive allowance. The importance of a well-maintained travel logbook, for such employees, must be emphasised.

In addition, it is best practice that the employer’s resolution to tax more of the allowance should be performed on a case-by-case basis and based on the factual circumstances of the employee, as opposed to a blanket approach.

The change in withholding taxes will reduce take-home pay and will be felt immediately in the employee’s pocket, although preventing a cash flow burden in the long run.

Travel allowance deduction: The independent contractor perspective

What is the difference between employees’ and independent contractors’ deductions?

Due to the nature of the contract between an independent contractor and a client, the provision of a travel allowance would be unusual. An independent contractor would usually recover business travel costs incurred by invoicing or charging a disbursement fee.

An independent contractor, as explained in Interpretation Note 17, is an individual or person similar to an entrepreneur – someone clearly distinguishable as an “employer” and not an “employee”.

Implications of travel costs deduction

Section 8 does not cater for an independent contractor. Consequently, an independent contractor can rely on section 11(a) to obtain a deduction for travel costs – as well as section 11(e), in terms of claiming a capital allowance on the wear-and-tear incurred on his or her vehicle.

The burden of proof is placed on the independent contractor (section 102 of the Tax Administration Act). This means relevant source documents, including a logbook, would need to be provided. The position may be summarised as follows:

  • The independent contractor does not need a travel allowance or reimbursement to claim, and any amounts received by the independent contractor for business travel will form part of their gross income.
  • The tax deduction is effectively claimed in the same way as an employee would claim against a travel allowance, by using the actual costs method, with a logbook indicating the portion of business travel.

Further to the above, the R595 000 limit for wear-and-tear and finance costs per section 8(1)(b)(iiiA)(bb)(A) and (B) is not applicable to an independent contractor. As mentioned above, the vehicle wear-and-tear expense is claimed separately as a capital allowance under section 11(e).

Example (based on the details provided above):

Mr X owns a vehicle valued at R280 000 that he bought on 1 March 2018. He incurred the following expenses:

  • Fuel costs R18 000
  • Wear-and-tear expenses (claimed under section 11(e) – see below)
  • Maintenance costs R8 000
  • Insurance costs R2 400
  • Finance charges R17 500
  • Licence cost R650
  • Total costs R46 550

Mr X travelled a total of 32 000 km, of which 8 000 km were for business purposes, as evidenced by his logbook. As a result, Mr X would be able to claim R11 637.50 (8 000 km ÷ 32 000 km x R46 550) as a business travel expense against his gross income. In addition, Mr X would be able to claim a R14 000 wear-and-tear capital allowance – according to section 11(e), read together with Interpretation Note 47.

The wear-and-tear capital allowance is calculated as follows:

(R280 000 ÷ 5 × (12 months ÷ 12 months)) × (8 000 km ÷ 32 000 km) = R14 000

It is important to note that in this instance – as per section 11(e), and read with Interpretation Note 47 – an independent contractor who seeks to claim this capital allowance needs to be the owner of the vehicle or should have borne the cost of purchasing the vehicle.

Contrary to section 8, the ownership of the vehicle is one of the important factors that need to be adhered to, in order to claim the section 11(e) capital allowance.

By Thamsanqa Msiza, head of individual tax returns, and Taritha Oosthuizen, tax consultant

This article was originally published by Tax Consulting South Africa, and can be found  here

Article Credit To Business Tech .

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SARS has now made it compulsory to have a detailed Car Log Book. CTF now provides you with a workable sample here Car Log book,

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2021 TRAVEL LOGBOOK DOWNLOAD

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Download the 2021 Travel Logbook HERE

Only fill the light blue highlighted section.  The sheet will do the rest.

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Excel logbook for SARS

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If you are looking to create an Excel logbook for SARS and you want it to include the dates for working days only, you can easily create it in Excel using the WORKDAY function. Using this function means you that you won’t need to enter every date and it can even take into account public holidays.

Below a video explanation from our YouTube channel (please remember to susbcribe)

The process itself is fairly easy. Open a new workbook and in cell A2 enter the start date e.g. 1 Jan 2014.

In cell C2 to C15 list the public holidays you want to take into account.

Now in Cell A3 type the following formulae

=WORKDAY(A2,1,$C$2:$C$15)

The formula above will start at 1 Jan 2014 and will show you the date of the next workday. This formula assumes that Saturday and Sunday are non work days and also assumes that the public holidays listed in C2 to C15 are non work days. To understand how it works watch the WORKDAY video clip

You can now copy the formula down as far as you want and it will show only the upcoming workdays. Then to make it even more useful, format the date to include the day of the week (click on the date cells, right click and click on FORMAT CELLS, click on CUSTOM and in the dialogue box type dd mmm yyyy dddd)

If you work in an industry where Saturday and/ or Sundays could be work days e.g. a restaurant and you want for example a Monday to be treated as a ‘weekend’ then you need to make use of the WORKDAY.INTL function. All it asks for is an additional option of what is considered a weekend.

So the syntax as shown below is exactly the same except for the Weekend option

WORKDAY.INTL(Start Date, Days, [Weekend] ,[Holidays])

For the Weekend option you can enter a number from 1 to 17 which tells Excel what to consider a weekend i.e.

  • 1 or omitted = Saturday, Sunday
  • 2 = Sunday, Monday
  • 3 = Monday, Tuesday
  • 4 = Tuesday, Wednesday
  • 5 = Wednesday, Thursday
  • 6 = Thursday, Friday
  • 7 = Friday, Saturday
  • 11 = Sunday only
  • 12 = Monday only
  • 13 = Tuesday only
  • 14 = Wednesday only
  • 15 = Thursday only
  • 16 = Friday only
  • 17 = Saturday only

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IMAGES

  1. SARS Logbook Requirements and the Trip Logbook App

    sars travel log book 2020

  2. Sars Logbook Download

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  3. Fill

    sars travel log book 2020

  4. Travel Log Book

    sars travel log book 2020

  5. SARS Logbook Requirements and the Trip Logbook App

    sars travel log book 2020

  6. How we can help you with your SARS logbook

    sars travel log book 2020

COMMENTS

  1. Travel e-log book

    2014-2015 SARS Logbook for the 1 March 2014 - 28 February 2015 assessment year and tax season starting 1 Jul 2015; Top Tip: Without a logbook you won't be able to claim the cost of business travel against your travel allowance.

  2. PDF Introduction

    Always keep your SARS Travel Logbook safe and secure. Use it as a source of information when compiling your Income Tax Return (ITR12). Should you go to a SARS branch, a SARS agent will assist you to submit your ITR12 electronically. Take your completed Travel Logbook together with all other supporting documents with.

  3. Travel e-log book- SARS Logbook used to claim a deduction on

    benefit in respect business mileage travelled in motor vehicles provided by an employer. In order to claim such a deduction, an accurate record of mileage travelled is required. This logbook may also be used for this purpose. The same minimum information as set out above is also required for company cars. Tax Returns.

  4. Travel eLogbook

    15 March 2022 - Travel eLogbook 2022-23

  5. PDF TRAVEL LOGBOOK

    supplied by SARS each year. You will find the cost tables which apply to the tax year from 1 March 2011 to 29 February 2012 on the next page of this logbook. You need not have kept an accurate record of all your expenses - simply use the costs linked to the value of your vehicle. 2. Alternatively, you can calculate your claim based on

  6. What you need to know about tax and work travel ...

    On 5 May 2020, the Commissioner for SARS gave taxpayers a valuable insight in what can be expected in the coming months in light of Covid-19. ... The importance of a well-maintained travel logbook ...

  7. GPS Log Book

    Record and manage your monthly business travel with GPS Log Book tracking devices and platform. Generate SARS compliant travel log books. Buy Now; Devices. GPS Log Book - Classic; GPS Log Book - LiVE; ... * The rebate amount is based on a sample of 432 tracked drivers who logged at least 50 business trips in the 2020/2021 tax year. The ...

  8. How to Fill SARS Travel Logbook

    How Do I Fill SARS Travel Logbook? First and foremost, you should download the SARS eLogbook for the tax year, which starts on 1st March and ends on 28th February of the following year. Your 2022 - 23 SARS elogbook assessment must-have business travel details from 1st March to 28th February 2024.

  9. How to cruise through a travel audit efficiently

    Please see all the documents you may need to send to SARS, should you have a travel claim on your return: 1. Travel logbook (having the following content):-Dates for travel, including your Business and Private kilometres applicable to the tax year that's being audited.-Description of the details of the trip (e.g.: meeting client, J. Smith at ...

  10. How Travel Allowances Work

    Furthermore, the SARS eLogbook Guide for 2019/2020 has adopted the same chorus and requires record of business travel only - continuing to provide taxpayers with an administrative relief. Whilst the law does not specifically require a format in which the onus must be discharged, the SARS logbook format is generally recommended as the path of ...

  11. 2020-21 SARS E Logbook (SA Revenue Service)

    Fill Online, Printable, Fillable, Blank 2020-21 SARS E Logbook (SA Revenue Service) Form. Use Fill to complete blank online SA REVENUE SERVICE pdf forms for free. Once completed you can sign your fillable form or send for signing. All forms are printable and downloadable. ... SARS travel logbook 2019/20; 2022 23 SARS E Logbook (SA Revenue ...

  12. FAQs: Travel expenses and Tax

    Total km travelled = 14 500km. Business km = 10 000km. Total motor vehicle expenses = R27 500 (fuel R15 000, maintenance and repairs R1 500, insurance/licence R5 000, finance charges R6 000). Business travel claim (actual costs method): Business km to be claimed = 27 500 * 10 000 km / 14 500 km = R 18,965.52. 9.

  13. Travel eLogbook

    16 March 2023 - Travel eLogbook 2023/24

  14. Travel Allowances

    For verifications and audits on the 2020 tax returns, it appears that SARS will look to build on the stance adopted during 2020, and scrutinise the information included on a travel logbook. A taxpayer must retain a logbook for at least five years, and SARS reserves the right to audit and query the content and information recorded in it.

  15. Online Travel Logbook

    Keep track of your travel with a Sage Travel Logbook. Our easy-to-use travel logbook allows you to keep track of and consolidate your travel claims throughout the year. Remember to keep a record of your car's kilometre reading. Download an excel version of our travel logbooks: 2024/2025 travel logbook; 2023/2024 travel logbook; 2022/2023 ...

  16. NEWS

    For verifications and audits on the 2020 tax returns, it appears that SARS will look to build on the stance adopted during 2019, and scrutinise the information included on a travel logbook. A taxpayer must retain a logbook for at least five years, and SARS reserves the right to audit and query the content and information recorded in it.

  17. How to create a sars logbook

    Many taxpayers have trouble doing their business travel logbooks, and most tax practitioners either request that you submit a completed logbook to them or c...

  18. What You Need To Know About Tax And Work Travel Allowance In South

    Furthermore, the SARS eLogbook Guide for 2020/2021 continues the same chorus and requires record of business travel only - continuing to provide taxpayers with administrative relief. Whilst the law does not specifically require a format in which the onus must be discharged, the SARS logbook format is generally recommended as the path of least ...

  19. Log Book

    SARS has now made it compulsory to have a detailed Car Log Book. CTF now provides you with a workable sample here Car Log book, Travel Log Book 2023. download here. Travel Log Book 2022. download here. Travel Log Book 2021. download here. Travel Log Book 2020.

  20. 2021 Travel Logbook Download

    By Bean Accounting & Tax Consulatants November 25, 2020 0. ... Download a free Travel Logbook to monitor your Vehicle Kilometres. Skip to content. 072 874 7895; [email protected]; ... IT14SD - SARS: OUT WITH THE OLD AND IN WITH THE NEW ASSESSMENT; 2023 TRAVEL LOGBOOK DOWNLOAD;

  21. PDF Introduction

    Always keep your SARS Travel Logbook safe and secure. Use it as a source of information when compiling your Income Tax Return (ITR12). Should you go to a SARS branch, a SARS agent will assist you to submit your ITR12 electronically. Take your completed Travel logbook together with all other relevant material (supporting documents) with. For

  22. Sars Logbook Download

    Turn on the Wizard mode on the top toolbar to obtain more recommendations. Fill out every fillable field. Be sure the info you fill in Sars Logbook Download is up-to-date and accurate. Include the date to the document with the Date option. Click the Sign icon and make an e-signature. You will find three options; typing, drawing, or uploading one.

  23. Excel logbook for SARS • AuditExcel.co.za

    September 29, 2014. Free Excel logbook for SARS download at the bottom of the page. If you are looking to create an Excel logbook for SARS and you want it to include the dates for working days only, you can easily create it in Excel using the WORKDAY function. Using this function means you that you won't need to enter every date and it can ...