Travel allowance - deemed vs actual cost for commission earner

By Evan Robinson · Updated

Izhaar

Izhaar said:
2 November 2015 at 0:23

I am a SARS commission earner. I would like to claim back the use of my vehicle to earn commission. I have a detailed logbook. Where and how do I claim these expenses? According to the TaxTim wear and tear calculator, I should use deemed cost, however I never received a travel allowance on my IRP5.
TaxTim Evan

TaxTim Evan said:
2 November 2015 at 15:27

You can claim depreciation and travel expenses in your Tax Return under "other deductions" codes 4027 and 4015 respectively.

It is great that you have a logbook because you can demonstrate the actual percentage related to business. For depreciation, you would take the value of your car and divide it by 5 and then use your business mileage as a percentage of overall travel to apportion this. Same for all travel related expenses you cover.
Izhaar

Izhaar said:
2 November 2015 at 16:19

Would the deemed vs actual costs calculation not affect me?
TaxTim Evan

TaxTim Evan said:
3 November 2015 at 12:44

No, because you do not receive a travel allowance.