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Publication of section 11D regulations

Thursday, 21 May 2015   (0 Comments)
Posted by: Author: SARS
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Author: SARS

Regulation R.343 constitutes a notice in terms of section 11D(6)(b) in respect of certain categories of research and development deemed to constitute the carrying on of research and development. 

Regulation R. 346 constitutes a notice in terms of paragraph (d) of the definition of "research and development” in section 11D(1) on additional criteria for multisource pharmaceutical products.

Please click here to access Regulation R.343 and Regulation R.346 (21 May 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.

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