ARTICLE · 17 NOVEMBER 2021

Is A Logbook Really Necessary?

SNG Grant Thornton

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I have often wondered whether the South African Revenue Service (SARS) officials thoroughly review the submitted logbooks when taxpayers claim for travel expenses incurred...

South AfricaTax

Sibongile Jembula

Or can SARS use code 3702 to audit potential business kilometers travelled?

I have often wondered whether the South African Revenue Service (SARS) officials thoroughly review the submitted logbooks when taxpayers claim for travel expenses incurred as a result of business travel or are these requested just to tick a box? This sense of wonder has been recently resolved, SARS audits the logbooks to the extent of even requesting the details of the person or company being visited.

SARS recently changed the format in which logbooks should be captured. It is now compulsory to keep a logbook of all business kilometres travelled if taxpayers want to claim a travel deduction. The logbook must contain the following minimum information relating to business travel:

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