What type of organisation can apply for approval as a PBO?

The concept PBO is defined in the IT Act and means any organisation which is: A non-profit company (NPC) as defined in section 1 of the Companies Act, 2008(previously associations not for gain incorporated under section 21 of the Companies Act, 1973). A trust formed in the Republic. An association of persons formed or established in the Republic as a voluntary association of persons. A branch established in the Republic by a foreign organisation that is incorporated, formed or established in a country outside of the Republic and that is itself exempt from income tax in its country of origin .
Last Updated: 25/02/2013 3:53 PM     print this page
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