President Jacob Zuma should pay R63.9-million in tax benefits for upgrades to his homestead in Nkandla, the Democratic Alliance (DA) said on Thursday.

“This is about how much tax he owes for the upgrades at Nkandla, for which he is personally liable,” DA leader Mmusi Maimane said in a statement.

The amount was calculated in accordance with tax legislation around fringe benefits. He suggested this applied to cases where an employee was liable for tax on an asset they had, but which their employer paid for.

The African National Congress (ANC) dismissed the DA’s figure as “bizarre lies”, while the presidency said Zuma's taxation affairs were "regular and in order".

"[Zuma] is fully compliant with the laws and regulations as administered by the South African Revenue Services [Sars]," said presidency spokesperson Bongani Ngqulunga.

ANC national spokesperson Zizi Kodwa said the claim that Zuma was liable for the fringe benefits was “ballyhoo” and “ludicrous”.

Maimane said the party arrived at the figure of R63 881 503 through an analysis of tax law and supporting documentation.

The taxable fringe benefit was R145 185 235, on which tax would be due at a rate of 40%. The final figure included a 10% penalty for late payment, Maimane said.

“In addition to this amount, there would be interest payable from the date that the tax became due and payable.”

Maimane called on Zuma to allow his tax records on Nkandla to be made public.

On June 27, National Treasury released a report in which it stated that Zuma should repay R7.8-million for non-security upgrades to his Nkandla homestead.

This followed the Constitutional Court’s ruling on March 31, in which it gave National Treasury 60 days to determine the reasonable costs of the non-security upgrades to Zuma’s Nkandla home.

On Thursday, Maimane said his party would write to Sars commissioner Tom Moyane to determine if the organisation had conducted a forensic audit to determine Zuma’s tax liability, and if it had received any money in connection with this issue.