The purpose of the notification of changes report is to indicate any material change(s) made to any ongoing R&D activities that have been approved in terms of the amended Section 11D of the Income Tax Act (Act No. 58 of 1962). It is a requirement of the Act that such changes must be reported. The Applicant should therefore indicate the type of change(s) that is being proposed in respect of the R&D activities of the project(s) and the factors that led to these changes.
To notify the DSI about the changes, a company must complete the R&D Tax Incentive Notification of Changes Report and submit it to the DSI via the following email: This email address is being protected from spambots. You need JavaScript enabled to view it.