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Regulations in terms of paragraph (e) of the definition of “research and development”

28 April 2015   (0 Comments)
Posted by: Author: SARS
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Author: SARS

Government Notice R.344 sets out the regulations on the additional criteria for clinical trials for the purposes of the deduction for research and development in terms of section 11D of the Income Tax Act. These regulations are deemed to have come into operation on 1 October 2012.

Please click here to access the regulations (23 April 2015).


Section 240A of the Tax Administration Act, 2011 (as amended) requires that all tax practitioners register with a recognized controlling body before 1 July 2013. It is a criminal offense to not register with both a recognized controlling body and SARS.


The Act requires that a minimum academic and practical requirments be set to register with a controlling body. Click here for the minimum requirements of SAIT.

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