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Just want to confirm how to dispute SARS denying the wear and tear allowance on my laptop?



SARS denied the wear and tear claim according sec 11 e for the laptop I had to buy myself and use at work 100% of the time, they said its denied according to sec 23m, but I'm sure that was incorrectly interpreted because it says except for..... and then refers to sec 11e?!

So do I contact them and say go study a bit and make sure of your facts or how do I go about this? Dispute and add sec 23 for them?

TaxTim TaxTim says:
12 March 2013 at 15:36

You would have to lodge a dispute and in the letter that write accompanying your supporting documentation you must clearly state that the laptop was used for work purposes only citing the following:


23m subject to paragraph (k), any expenditure, loss or allowance, contemplated in section 11, which relates to any employment of, or office held by, any person (other than an agent or representative whose remuneration is normally derived mainly in the form of commissions based on his or her sales or the turnover attributable to him or her) in respect of which he or she derives any remuneration, as defined in paragraph 1 of the Fourth Schedule, other than-

(ii)
any allowance or expense which may be deducted from the income of that person in terms of section 11 (c), (e),

What they are implying is that they don't believe the laptop was used for work purposes and so are disallowing it. Perhaps a letter from your employer stating you were required to purchase your own laptop should also be submitted.

Janie says:
13 March 2013 at 8:30

Thanks for your quick response, appreciate it! The requirement to buy our own laptops is also stated in our contract, I will just attach that as well, thank you! Worse part is, they allowed it last year which was the first of the 3 years but not this year! Really annoying!!

Have a great day! ;)

TaxTim TaxTim says:
13 March 2013 at 9:55

Please let me know the outcome of this dispute, I would be interested in knowing their actual reasoning!

Janie says:
13 March 2013 at 10:19

Will do! ;)

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