We please require your assistance/intervention with SARS regarding the following , applicable to the current 2019 tax filing season . We need a directive from SARS as to exactly what they need/want included as detail in logbooks for claims against busines
Important:
This answer is based on tax law for the tax year ending 28 February 2020.
Answer:
We need to know the exact ground for the assessment by SARS in this instance before we can provide the guidance required.
The practice generally prevailing, issue 4, and relevant to your request, reads as follows:
In order to do so recipients must keep accurate written records of their business travel and include, at a minimum, the following information:
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The odometer reading on the first day of the year of assessment.
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The odometer reading on the last day of the year of assessment.
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For all business travel –
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the date of the travel;
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the kilometres travelled; and
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business travel details (where and reason for trip).
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Written records of this information are often referred to as a logbook. It is not necessary to record details of private travel (for example, that the recipient went to the movies on “x” date and the distance travelled was “y” kilometres) or daily opening and closing odometer readings.
The logbook that is available on the SARS website, may be used, but it is not required that it must be used.