Remerciez-le!

Remerciez @Admin pour avoir partagé cet document gratuitement, de la manière la plus simple, en partageant sur les réseaux sociaux.

Tax guide on the deduction of medical physical impairment and disability expenses issue 3

TAX GUIDE ON THE DEDUCTION OF MEDICAL PHYSICAL IMPAIRMENT AND DISABILITY EXPENSES Issue TAX GUIDE ON THE DEDUCTION OF MEDICAL PHYSICAL IMPAIRMENT AND DISABILITY EXPENSES - ISSUE I II FOREWORD This guide provides general guidelines regarding the deductibility of medical and physical impairment or disability expenses for income tax purposes It does not delve into the precise technical and legal detail that is often associated with tax and should therefore not be used as a legal reference It is not a binding general ruling issued in terms section P of the Act The guide examines ? what comprises qualifying medical expenditure ? what may be claimed as a deduction ? who may claim this deduction ? when the deduction may be claimed ? the limitations applicable in the determination of the deduction and ? the meaning of certain terms and the circumstances under which these terms apply This guide is based on the legislation as at June including the amendments e ?ected by section of the Taxation Laws Amendment Act No of The latest amendments that were promulgated on November only relate to the capped amounts referred to in section i and were deemed to have come into operation on March As the year of assessment of an individual ends on the last day of February these amendments are accordingly applicable to the years of assessment commencing on or after March Should you require additional information concerning any aspect of taxation you may ? visit SARS website at www sars gov za ? visit your nearest SARS branch ? contact your own tax advisor or tax practitioner ? if calling locally contact the SARS National Contact Centre on or ? if calling from abroad contact the SARS National Contact Centre on Comments on this guide may be sent to policycomments sars gov za Prepared by Legal and Policy Division SOUTH AFRICAN REVENUE SERVICE Date of ?rst issue February Date of second issue February Date of third issue October TAX GUIDE ON THE DEDUCTION OF MEDICAL PHYSICAL IMPAIRMENT AND DISABILITY EXPENSES - ISSUE III CONTENTS FOREWORD II GLOSSARY Background Timing of deduction Qualifying persons for whom contributions and expenses may be claimed The meaning of ??spouse ? The meaning of ??dependant ? The meaning of ??child in relation to the taxpayer ? Qualifying contributions and capping of contributions Qualifying contributions Contributions paid by you ??Deemed contributions ? Capping of contributions Capped amount when all contributions are paid by you Capped amount when contributions paid by you and your employer Qualifying medical expenses Medical expenses relating to services and prescribed supplies Expenditure incurred outside the Republic Expenses relating to a physical impairment Disability Medical and disability expenditure Prescribed diagnostic criteria for a disability Con ?rmation of disability ITR-DD form Qualifying disability expenditure Limitation on the deduction for medical allowance Contributions and expenses that are subject to the limitation Calculation of the limitation of the allowable contributions and medical expenses Persons who are years or older How to claim the medical allowance Persons