Can a director claim cell phone exp if there's no comm on IRP5?

If you are a director of a company but you didn't earn commission on your IRP5, can you claim for cell phone expenses?

Did you use your cell phone for work purposes? Can you justify this to SARS?

Yes, you can

You would then be able to claim the cell phone handset depreciation, not the actual calls and data. You would write the value off over 2 years and apportion it for business use.