Issue link: https://www.hub.camaf.co.za/i/984824
Guide on the Determination of Medical Tax Credits (Issue 9) i Guide on the Determination of Medical Tax Credits Preface This guide provides general guidelines regarding the medical scheme fees tax credit and additional medical expenses tax credit 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. This guide is not an "official publication" as defined in section 1 of the Tax Administration Act 28 of 2011 and accordingly does not create a practice generally prevailing under section 5 of that Act. It should, therefore, not be used as a legal reference. It is also not a binding general ruling under section 89 of the Tax Administration Act. Should an advance tax ruling be required, visit the SARS website for details of the application procedure. This guide includes the amendments effected by section 5 of the Rates and Monetary Amounts and Amendment of Revenue Laws Act 14 of 2017, promulgated on 14 December 2017. As the year of assessment of an individual ends on the last day of February, these amendments apply to the years of assessment commencing on or after 1 March 2017 (that is, the 2018 year of assessment). All guides, interpretation notes, forms, returns and tables referred to in this guide are available on the SARS website and are as at the date of this publication. Should you require additional information concerning any aspects of taxation, you may – • visit the SARS website at www.sars.gov.za; • visit your nearest SARS branch; • contact your tax advisor or tax practitioner; • contact the SARS Contact Centre – if calling locally, on 0800 00 7277; or if calling from abroad, on +27 11 602 2093 (only between 8am and 4pm South African time). Comments on this guide may be sent to policycomments@sars.gov.za. Prepared by: Legal Counsel SOUTH AFRICAN REVENUE SERVICE Date of 1st issue : February 2007 Date of 2nd issue : February 2008 Date of 3rd issue : October 2011 Date of 4th issue : September 2013 Date of 5th issue : 14 November 2014 Date of 6th issue : 18 November 2015 Date of 7th issue : 30 June 2016 Date of 8th issue : 21 July 2017 Date of 9th issue : 23 March 2018