SARS E-Filing 2020/21

aqua02 said:
If I have an office table at the corner of my dining room that is exclusively used as my work office, would that be good enough should I claim home office deductions?
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Have you been working from Home?

You might qualify to claim a tax deduction if you incurred expenses through working from home from the beginning of March 2020 to the end of February 2021, or if you worked for more than six months during the tax year that began in March 2020. SARS will allow tax deductions if you meet certain requirements outlined in the income Tax Act - Section 11(a), read in conjunction with Sections 23(b) and 23(m), as listed below:

· If you work from home and have set aside a room to be occupied for the purpose of "trade," such as employment, you may be able to deduct certain home office expenses for tax purposes on a pro-rata basis.
· If your remuneration consist of a salary, allowances, benefits, and your duties are mainly performed in this room in your home. It follows that you must perform more than 50% of your duties in your home office.
· If the room is regularly and exclusively used for the purposes of your employment and is specifically equipped for that purpose, i.e. it must be specially fitted with the relevant tools and equipment required you to perform your work. The home office must be set up solely for working purposes.
· The employer must allow the employee to work from home, and confirmation of this will be required during the audit.

To claim home office expenses such as interest on a bond, cost of repairs to the premises (home office only), rates and taxes, cleaning of the home office, other expenses related to the premises, wear-and-tear on office equipment, and rent paid, you must file a tax return. The qualifying amount must be entered into your Personal Income Tax Return in the “Other Deduction” container, next to the source code 4028 (Home Office Expenses) (ITR12).
 
Sehcaep said:
Have you been working from Home?

You might qualify to claim a tax deduction if you incurred expenses through working from home from the beginning of March 2020 to the end of February 2021, or if you worked for more than six months during the tax year that began in March 2020. SARS will allow tax deductions if you meet certain requirements outlined in the income Tax Act - Section 11(a), read in conjunction with Sections 23(b) and 23(m), as listed below:

· If you work from home and have set aside a room to be occupied for the purpose of "trade," such as employment, you may be able to deduct certain home office expenses for tax purposes on a pro-rata basis.
· If your remuneration consist of a salary, allowances, benefits, and your duties are mainly performed in this room in your home. It follows that you must perform more than 50% of your duties in your home office.
· If the room is regularly and exclusively used for the purposes of your employment and is specifically equipped for that purpose, i.e. it must be specially fitted with the relevant tools and equipment required you to perform your work. The home office must be set up solely for working purposes.
· The employer must allow the employee to work from home, and confirmation of this will be required during the audit.

To claim home office expenses such as interest on a bond, cost of repairs to the premises (home office only), rates and taxes, cleaning of the home office, other expenses related to the premises, wear-and-tear on office equipment, and rent paid, you must file a tax return. The qualifying amount must be entered into your Personal Income Tax Return in the “Other Deduction” container, next to the source code 4028 (Home Office Expenses) (ITR12).
Click to expand...
But as I said, how can they prove it?
 
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