Applicable Law and Regulations
By using the 12L Tax Incentive Online System you agree to comply with Regulation 12L of the Income Tax Act, 1962 (Act No. 58 of 1962) as amended and the SANS 50010 for Measurement and verification of energy savings.
This system and any-and-all correspondence associated with it, does not serve as an APPROVAL of the energy efficiency savings allowance claimed, but shall form the basis of and inform the decision of the relevant authority (the South African Revenue Service, (SARS)) granting the final approval for such allowance, as provided for in terms of the relevant legislation and regulations.
This calculator is merely intended to provide a tool to determine the approximate estimate of the allowance and/or viability of submitting a Section 12L tax application. This calculator does not serve as FINAL APPROVAL of the energy efficiency savings allowance.