Transcription of Guide on the Determination of Medical Tax Credits
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Guide on the Determination of Medical Tax Credits
Guide on the Determination of Medical Tax Credits Income Tax Issue 14 Guide on the Determination of Medical Tax Credits (Issue 14) 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 and accordingly does not create a practice generally prevailing under section 5 of that Act.
3.3.4 Qualifying medical expenses for a physical impairment ..... 18 3.4 Timing of claim for qualifying medical expenses ..... 19 3.5 Contributions and qualifying medical expenses deemed to be paid by the taxpayer . 19
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