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Small Business Corporation Survey

22 September 2016   (0 Comments)
Posted by: Author: SAIT Technical
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Author: SAIT Technical

Despite many changes in SBC legislation, many businesses still do not qualify as a SBC.  Research is done to identify the reason why so many small businesses do not qualify as a SBC.  Most small businesses make use of the services of tax practitioners to assist with their tax affairs, and therefore tax practitioners are a valuable source of information regarding small business taxes, and your participation in the survey below will be highly appreciated.

The objective of this study is to evaluate the restricting qualifying criteria, and by utilizing this survey under tax practitioners establish which of the criteria is the most restricting.  This knowledge can result in future amendments to the Act based on the biggest barriers to entry, and subsequently enable more small and medium enterprises to benefit from the SBC tax regime and enable economic growth and increase employment.

The research is conducted by means of a survey, which is done anonymously, and no personal information will be collected.  Before you participate in this survey, you are welcome to read the informed consent letter by following this link.  




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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