Can an individual formally employed as a medical doctor and lecturer claims as a tax deduction expenses related to registration with the Health Professions Council of South Africa (HPCSA) and the Medical Protection Society?
Important:
This answer is based on tax law for the tax year ending 28 February 2020.
Answer:
As the taxpayer is, based on the facts, is in receipt of remuneration (code 3601), we submit that section 23(m) of the Income Tax Act applies in this instance. It prohibits any deduction under section 11 (the membership fees paid by the individual to a professional body and the insurance) if the expenditure relates to any employment of, or office held by, any person in respect of which he or she derives any remuneration, as defined in paragraph 1 of the Fourth Schedule.