S12I Tax Incentive Programme report

The Department of Trade and Industry (the dti) issued a factual findings report to accompany the annual progress report submitted for the Section 12I Tax Allowance Incentive Programme. The factual findings report has been prepared in consultation with the Committee for Auditing Standards (CFAS) of the Independent Regulatory Board for Auditors (the IRBA). The annual progress reports are to be submitted to the DTI for all approved Section 12I Tax Allowance Incentive projects to meet the requirements of Section 12I(11) of the Income Tax Act, 1962 (Act No. 58 of 1962).

Reports

Title	Date issued	Effective date	Download documents
Section 12I Tax Allowance Programme - Illustrative Agreed-Upon Procedures Report	17 March 2022	For engagements for which the terms of engagement are agreed on or after 1 January 2022	PDF \| Word
Section 12I Tax Allowance Incentive Programme Factual Findings Report	11 November 2014	Effective for annual progress reports due on or after 1 January 2015	PDF \| Word