Expense | Sole Proprietor/freelancer/independent contractor | Commission earner (commission income makes up more than 50% of your remuneration) |
Salaried employee |
Depreciation on business assets (e.g. laptop) | Proof of purchase (invoice) Calculation showing how wear and tear was calculated and apportioned between business and personal use |
Letter from employer stating you can use personal laptop for work Proof of purchase (invoice) Calculation showing how wear and tear was calculated and apportioned between business and personal use |
Letter from employer stating you can use personal laptop for work Proof of purchase (invoice) Calculation showing how wear and tear was calculated and apportioned between business and personal use |
Travel | Logbook with details of business mileage Vehicle purchase invoice (if applicable) Fuel, maintenance, license, insurance Invoices |
Logbook with details of business mileage Vehicle purchase invoice (if applicable) Fuel, maintenance, license, insurance Invoices |
*Logbook with details of business mileage Vehicle purchase invoice (if applicable) Fuel, maintenance, license, insurance Invoices (if actual costs are used) |
Uber Costs | Uber receipt (email) | Uber receipt (email) | Cannot Claim |
Medical Costs | Medical Aid Tax Certificate Invoices from doctor/pharmacy for qualifying expenditure not submitted to the Medical Aid |
Medical Aid Tax Certificate Invoices from doctor/pharmacy for qualifying expenditure not submitted to the Medical Aid |
Medical Aid Tax Certificate Invoices from doctor/pharmacy for qualifying expenditure not submitted to the Medical Aid |
Bank Charges | Bank Statement reflecting bank charges for your business account | Bank Statement reflecting bank charges for your business account | Cannot Claim |
Entertainment | Schedule of entertainment expenses, showing details for each claim eg. names of people, purpose of meeting, etc Restaurant invioices/receipts |
Schedule of entertainment expenses, showing details for each claim eg. names of people, purpose of meeting, etc Restaurant invioices/receipts |
Cannot Claim |
Telephone | Sample of actual monthy invoices Calculation showing how the total expense was apportioned between business and personal use |
Sample of actual monthy invoices Calculation showing how the total expense was apportioned between business and personal use |
Cannot Claim |
Home Office | Calculation showing how apportionment was calculated Actual invoices to support claim e.g electricity and water, rates, bond mortgage statement, rental invoice,etc |
Letter from employer stating taxpayer can work from home and % time spent there **Calculation showing how apportionment was calculated **Actual invoices to support claim e.g electricity and water, rates, bond mortgage statement, rental invoice,etc |
Letter from employer stating taxpayer can work from home and % time spent there **Calculation showing how apportionment was calculated **Actual invoices to support claim e.g electricity and water, rates, bond mortgage statement, rental invoice,etc |