SARS 2024 eLogbook

R39,99

If you receive a travel allowance from an employer or principal, you can claim a deduction on assessment of your annual income tax return for the use of a private motor vehicle for business purposes.

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Description

When can you claim for travel?

If you receive a travel allowance from an employer or principal, you can claim a deduction on assessment of your annual income tax return for the use of a private motor vehicle for business purposes.

What do I need to do?

Firstly, record your motor vehicle’s odometer reading on 1 March, i.e. on the first day of a tax year.

Secondly, make sure that you keep a logbook throughout the year.  Note that it is not necessary to record details of private travel but you must record details of business travel. You may make use of the SARS eLogbook, simply download the logbook:

Top Tip: Without a logbook you won’t be able to claim the cost of business travel against your travel allowance.

Thirdly, record your motor vehicle’s closing odometer reading on the last day of February (28/29) of the next year, i.e. on the last day of the applicable tax year.

Fourthly, calculate your total kilometres for the full year (closing kilometres less opening kilometres).

Fifthly, calculate your total business kilometres for the year (sum of all business kilometres).

What do I record in my logbook?

In respect of every business trip you must record at least the following:
  • The date of travel
  • The kilometres travelled
  • Business travel details (where you started your trip, where you went and the reason for the trip)

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