Following the COVID-19 pandemic and the various government restrictions imposed as a result thereof, many employees in South Africa now find themselves remotely working. Employees under these circumstances have had to accommodate this by setting up home offices and bearing certain other expenses in order to facilitate a proper working environment from home. Following the surge in employees working from home, SARS seeks to provide clarity and guidance on the deductibility of home office expenses incurred by employees with draft Interpretation Note 28 (IN28).

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