Full Text Available
Note: Clicking the button above will open the full text document at the original institutional repository in a new window.
An analysis of the tax treatment of home office expenditure sought by salaried employees
The South African Revenue Service (SARS) disallowed 60% of home office claims during the 2021 tax year. This is a consequence of the fact that the home office of these taxpayers did not meet the requirements of section 23(b) of the Income Tax Act No.58 of 1963 (IT Act). In this dissertation, various...
Saved in:
| Main Author: | |
|---|---|
| Other Authors: | |
| Format: | Thesis |
| Language: | English English |
| Published: |
Department of Finance and Tax
2025
|
| Subjects: | |
| Tags: |
No Tags, Be the first to tag this record!
|
Similar Items: An analysis of the tax treatment of home office expenditure sought by salaried employees
- Home Office Expenditure: A critical analysis of the applicable law governing the deductibility of home workspace expenses incurred by persons in employment - given the shift to working from home
- A group income tax system for South Africa
- Taxing of dividends : a transition from secondary tax on companies (STC) to dividends tax
- The impact of ethics on tax compliance behaviour in developing countries
- The impact of digitalisation on tax transparency
- Determining the residence of a trust : a South African income tax perspective