Legal Counsel – Secondary Legislation – Income Tax Notices 2023

Mar 3, 2023 | Uncategorised

3 March 2023 – Income Tax Act, 1962: Publication details for income tax notices 3112 and 3113, as published in Government Gazette 48162 of 3 March 2023, are now available. These notices relate to the –

fixing of rate per kilometre in respect of motor vehicles in terms of section 8(1)(b)(ii) and (iii) (Notice 3112); and
determination of the daily amount in respect of meals and incidental costs for purposes of section 8(1)(c)(ii) (daily & overnight allowance) (Notice 3113).


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