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.
General Disclaimer
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.
Calculator Disclaimer
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.
