UMHLOMULO WOCWANINGO NENTUTHUKO (R&D) 

Isu-Ngqangi: Imigomo ngokwesigatshana (e) sesichasiso “socwaningo nentuthuko” esigabeni 11D(1) mayelana nohlelo locwaningo lobunzululwazi mayelana nokubanjelwa kocwaningo nentuthuko. Funda kabanzi lapha.
 
Inhlosongqangi yalo mhlomulo ngukukhuthaza izinkampani zaseNingizimu Afrika ukutshala izimali ocwaningweni nasentuthukweni yezenzululwazi neyezobuchwepheshe.
 
Umhlomulo Wezocwaningo Nentuthuko (R&D)  weSigaba 11D wangeniswa eMthethweni WeNtelangeniso, ngo-2006 ungena esikhaleni somthetho owawukhona wezocwaningo nentuthuko ngokwesigaba 11B.
 
 Isigaba 11D sivumela:
  • Ukubanjelwa okulingana no-150% wezindleko ezenzeke ngqo ngoCwaningo NeNtuthuko futhi
  • Ukubanjelwa kokukhumzuzeka kwenani okusheshisiweyo (okungu, 50:30:20) kwezindlelo zokuhweba okwenzeke emishinini noma kwizinsiza zokwakha ngenxa ye-R&D.

Uhlaka lweKomiti Lokwahlulela i-R&D

Ikomiti lokwahlulela le-R&D  lakhiwe -
  • Ngabantu abathathu abaqashwe nguMnyango Wezesayensi Nobuchwepheshe, baqokwa nguNgqongqoshe Wezesayensi Nobuchwepheshe
  • Umuntu oyedwa oqashwe  nguMnyango Wezimali, waqokwa nguNgqongqoshe Wezimali
  • Abantu abathathu abaqashwe ngu-SARS, abaqokwe nguNgqongqoshe Wezimali.

Umsebenzi weKomiti Lokwahlulela le-R&D

Umsebenzi weKomiti Lokwahlulela le-R&D ubandakanya: 
  • Ukubukeza nokwenza izincomo zokwemukela noma zokungemukelwa kwezicelo ze-R&D kuNgqongqoshe Wezesayensi Nobuchwepheshe.
  • Ukubukeza umbiko wenqubeko wonyaka othulwe ngabakhokhintela abafake isicelo somhlomulo njengokubalulwa ngumthetho-simiso (legislation).

Umsebenzi ka-SARS ekusingatheni isigaba 11D

U-SARS uzovumela ukubanjelwa uma:
  • I- R&D ibiyemukelwe ngaphambili yiKomiti Lokwahlulela le-R&D
  • Umkhokhintela enencwadi yokwemukelwa ekhishwe nguMnyango Wezesayensi Nobuchwepheshe.
  • Uma izindleko zidaleke:
    • Ngqo ngenxa yocwaningo nentuthuko
    • Ekugayweni kwenzuzo kanye
    • Nasekuhwebeni.
Isu-ngqangi: Nakuba umkhokhintela ethole ukwemukelwa kweprojekthi ye-R&D ngaphambili, u-SARS yena usazokuba namandla okusebenza njengomcwangimabhuku owengamele. 
 
U-SARS uzobala ukuthi izindleko ezifakelwe isicelo sihambisana nemikhawulo yezindleko ezigunyazwe yikomiti lezokwamukela ngaphambili. 

Ezinye izindaba ezimqoka ku-SARS

  • Intelasithuntshana: uma ubala INtelasithutshana ( Provisional Tax), kubalulekile ukuthi ungahlawumbiseli ukuthi uNgqongqoshe Wezesayensi Nobuchwepheshe uzosamukela isicelo sakho, njengokuba lokhu kungaphansi kwemibandela yezinhlawulo.
  • Ukubuyekezwa: lapho igunya litholakale ngemva kokuphothula ukubuyekeza Isicelo Sokulungisa (i-RFC) ingenziwa ukuba ifake phakathi izindleko ze-R&D ezigunyazwe yikomiti lezokwemukela ngaphambili.

Eminye Imininingwane

Ngeminye imininingwane ngomhlomulo we-R&D, bheka Umnyango Wezesayensi Nobuchwepheshe.
Last Updated: 07/09/2016 2:59 PM     print this page
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