SOURCE CODE DESCRIPTIONS IRP5 code 3802

Fringe benefit codes

in the electronic file IRP5 code 3802 is used for: Use of motor vehicle acquired by employer NOT via Operating Lease (PAYE). Taxable benefit in respect of the right of use of a motor vehicle acquired by an employer NOT under an “operating lease”. Code 3852 MUST only be used for foreign service income. This code excludes fringe benefit i.r.o. motor vehicle acquired by employer via Operating Lease.

The prescribed Length of IRP5 code 3802 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