Frequently asked questions in respect of Draft Interpretation Note 28
On 15 November 2021 SARS published Draft Interpretation Note 28 (Issue 3) “Deductions of Home Office Expenses Incurred by Persons in Employment or Persons Holding an Office” for public comment. SARS has released additional information to address frequently asked questions in respect thereof
SARS has published additional information to address frequently asked questions (“FAQs”) in respect of Draft Interpretation Note 28 (Issue 3), discussed in our Alert 2.
The FAQs are based on persons in employment who do not earn mainly commission (unless expressly stated otherwise).
The FAQs include, inter alia, the following:
1) What documents will be required in order to enable the employee to submit their returns accurately?
2) If the employer provides data to employees for work purposes, could this qualify for the no-value fringe benefit under paragraph 10(2)(bA) of the Seventh Schedule to the Act?
3) Are furniture, Wi-Fi expenses, and beverages claimable?
4) If you only use a portion of your bedroom for your home office, are you eligible to claim for a home office?
5) What exactly does the employer need in the letter to SARS that confirms the employee’s work from home arrangement?
6) If I have to pay for a dedicated Wi-Fi/internet link for my home office, would this be claimable?
7) I have a full time domestic helper who cleans my home office space daily and I pay her cash at the end of the month. What proof would you require in this instance?
Access Draft Interpretation Note 28 (Issue 3) here.
Access the response document to the FAQs here.
02/12/2021
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