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South Africa seeks advice on industry R&D incentive guidelines

South Africa's Department of Science and Technology is inviting comments on its guidelines for private sector applicants for its R&D tax incentive.

This is the final call for comments on the guidelines, the first version of which was released in September 2008. The draft incorporates comments from industry, changes in South African tax law implemented this year, and a new electronic submission system.

“The guidelines explain the objectives of the incentive, eligibility criteria in terms of who can apply, the requirements that R&D must satisfy in order to qualify, as well as matters related to the completion of the application form,” the document preamble states.

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