Can I claim for travel expense if I earn a basic and comm and my comm is less than 50% for the year?

By Marc Sevitz · Updated 3 March 2015

I earn a basic and commission, but my commission is less than 50% of my income for the year. I have claimed travel expenses as I use my own vehicle and pay my own petrol etc. I submitted a logbook, but they have disallowed the travel expenses as my commission is less than 50% of my total income. Is this correct? How else can I claim for my travel expenses? As it cost me R58 171. 00 for the year and I should be able to get something back surely?

TaxTim Marc said:
3 March 2015 at 10:27

Do you receive any allowance from your employer?

Marlaine said:
3 March 2015 at 10:31

I don't receive a travel allowance, only basic salary and small commission structure.

TaxTim Marc said:
3 March 2015 at 10:45

Unfortunately SARS are very specific on when travel claims can be claimed if commission over 50% of the overall amount is earned. You should be able to however claim depreciation of your car as wear and tear as you used it for work. Use the apportionment percentage of business or private on the logbook. You would be able to depreciate your car over 5 years.

Salary / IRP5

Independent Contractor

Deductions

Commission

Depreciation / Wear and Tear

Travel Allowance