Do your Tax with TaxTim and WIN R10,000  More info   T&C's apply


Business Training Costs for Commission Earners



Hi Tim - Thanks as always for an excellent service - I have been using TaxTim for about two years now.

My Question is regarding business seminars and training courses to further your working skillset. For instance I went on a sales training seminar voluntarily. I work as a commission-based sales executive. Can I claim the cost of this course back from SARS?

TaxTim TaxTim says:
19 November 2014 at 21:57

If you are commission based then yes you will be able to claim these costs, provided they are on an upskill basis and not something like a degree or MBA type thing.

Thanks for the great words of encouragement!

Oliver says:
20 November 2014 at 0:29

Thanks so much for the answer

Please can you elaborate and let me know:
1. What classifies as an upskill basis?
2. What section do I claim them under (ie 4016 other?)
3. Can I claim the full amount (the full amount was used for my sales)

As always, appreciate your help

TaxTim TaxTim says:
20 November 2014 at 7:34

Yes you would claim these costs under OTHER and the full amount is claimable. Just keep your invoices etc. A short temp course would qualify, like a day or half day type seminar.

This entry was posted in Tax Q&A and tagged , , , . Bookmark the permalink.



Blog Categories


Ask TaxTim

Got a question you want answered about tax?

Visit our helpdesk →

Get SARS Tax Deadlines in your Inbox
We'll tell you when you need to file, along with tax tips and updates.