South Africa: Changes to corporate income tax return relating to R&D tax incentive

South Africa Revenue Service (SARS) introduced changes to the corporate income tax return (ITR14)

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September 30, 2024

The South Africa Revenue Service (SARS) on September 16, 2024, introduced several changes to the corporate income tax return (ITR14) relating to the research and development (R&D) tax incentive, including the addition of a qualification question for the R&D deduction under the “Tax Allowances / Limitations” section, that reads: “Was the approval for scientific or technological research and development previously granted ever withdrawn?”

Read a September 2024 report prepared by the KPMG member firm in South Africa

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