SOURCE CODE DESCRIPTIONS IRP5 code 3712

Allowance codes

in the electronic file IRP5 code 3712 is used for: Telephone/cell phone allowance (PAYE). An allowance for expenses incurred in the use of a telephone/cell phone for business purposes. Code 3762 MUST only be used for foreign service income. Not applicable from 2010.

The prescribed Length of IRP5 code 3712 in the electronic file is: N15

The abbreviations used within the description of the relevant codes mean:
• PAYE: Income is subject to the deduction of Employees’ Tax and will also be taxed when the income tax assessment for the employee is processed.
• IT: Income is not subject to the deduction of Employees’ Tax but will also be taxed when the income tax assessment for the employee is processed.
• Excl: Income is not subject to the deduction of Employees’ Tax and will also not be taxed when the Income Tax assessment for the employee is processed.
• Excl/PAYE: Depending on the circumstances described in the legislation, the income is either subject to both PAYE and Income Tax, or it is excluded from both PAYE and Income Tax