Draft Interpretation Note 28 (Issue 3) – Deductions of home office expenses incurred by person in employment or holding an office, issued on 15 Nov 2021
Overview
The submission contains SAICA’s comments on Issue 3 of the Draft Interpretation Note (IN) published on 15 November 2021 providing clarity on the deductibility of home office expenses incurred by persons in employment or persons holding an office. This Draft IN was released in May 2021 and has been updated by SARS to provide further clarity in response to comments received by SARS.
| Author | Sharon Smulders and Pieter Faber |
|---|---|
| Division | Tax |
| Keywords | Section 23(b) section 23(m) section 24(J) home office home office expenses interest |
| Categories | Tax |
| Date | 14 January 2022 |
| File |