28 May 2024 – Income Tax Act, 1962, and Value-Added Tax Act, 1991: Notice 4793 as published in Government Gazette 50642 on 10 May 2024, amending regulations in terms of –
- paragraph (d) of the Definition of “Scientific or Technological Research and Development” in Section 11D(1) of the Income Tax Act, 1962 (Act No. 58 of 1962) on Additional Criteria for Multisource Pharmaceutical Products;
- paragraph (e) of the Definition of “Scientific or Technological Research and Development” in section 11D(1) of the Income Tax Act, 1962 (Act No. 58 of 1962) on Criteria for Clinical Trials in respect of Deduction for Scientific or Technological Research and Development; and
- Domestic Reverse Charge Relating to Valuable Metal, issued in terms of Section 74(2) of the Value-Added Tax Act, 1991 (Act No. 89
of 1991).
