ZA-Audit-Checklist - Swanson Reed | Specialist R&D Tax Advisors

Ingxenye 1: Ukufaneleka Kwephrojekthi (Isigaba 11D)

1. Iyiphi inhloso eyinhloko yephrojekthi yakho?

Ukuxazulula ukungaqiniseki okuthile kwezesayensi noma kwezobuchwepheshe (Scientific/Technological Uncertainty). Ukwakha umkhiqizo noma inqubo entsha ngendlela ejwayelekile embonini yethu. Ukwenza ucwaningo lwemakethe, ukuphathwa kwebhizinisi noma ukuhlola okujwayelekile (okukhishiwe kumthetho we-R&D).

2. Ingabe uchwepheshe kulo mkhakha ubezokwazi ukuthola kalula ukuthi angafinyelela kanjani kwimigomo yephrojekthi yakho?

Cha, isisombululo besingatholakali kalula futhi besingakwazi ukuthathwa olwazini oluvamile lomphakathi. Mhlawumbe, ngocwaningo oluncane olujwayelekile kanye nokusebenzisa imigomo eyaziwayo. Yebo, bekuwumsebenzi olula wobunjiniyela noma wokuthuthukisa ihlelo lekhompyutha.

3. Ingabe ithimba lakho lilandele inqubo ehlelekile yokuhlola nokuhlaziya njengoba kugqugquzelwa uMnyango wezeSayensi nokuQamba (DSI)?

Yebo, sisebenzise indlela ehlelekile efana nokwakha umbono (hypothesis), ukuhlola, nokuhlaziya imiphumela. Senze ukuhlola okungahlelekile (trial-and-error) kodwa asibhalanga phansi ngenqubo. Cha, sakhe inguqulo yokugcina kwasekuqaleni ngokusekelwe ohlelweni olucacile.

Ingxenye 2: Ukufaneleka Kwezindleko

4. Uzibale kanjani izindleko zabasebenzi ezifakwe esicelweni sakho (claim)?

Sisebenzise amashidi esikhathi (timesheets) noma indlela ethembekile ukulandelela isikhathi esiqondile abasebenzi abasichithe kuphrojekthi ye-R&D. Senze isilinganiso esinengqondo nesinesisekelo ngokuya ngeqhaza lomsebenzi ngamunye. Sifake iphesenti elilodwa elijwayelekile kuyo yonke iholo yethimba lezobuchwepheshe.

5. Kubasebenzi abangazange bagxile ku-R&D ngo-100%, usihlukanise kanjani isikhathi sabo?

Amarekhodi ethu ahlukanisa ngokucacile imisebenzi yabo ye-R&D kweminye imisebenzi evamile yokusebenza. Silinganise iphesenti ngaphandle kwamarekhodi aningiliziwe akusekelayo. Sifake wonke amaholo abo uwonke, noma ngabe bebenza neminye imisebenzi.

6. Yiziphi ezinye izindleko zokusebenza (consumables) ozifakayo njengokuvunyelwe i-SARS?

Yizinto zokwakha kuphela namandla (isb. ugesi, amanzi) asetshenzisiwe noma aguquliwe ngesikhathi senqubo ye-R&D kuphela. Sifake nezindleko ezijwayelekile zebhizinisi (overheads) kanye nezindleko zokuphatha. Sifake izindleko zezinto eziyinxenye yomkhiqizo wokugcina odayiselwe abathengi.

Ingxenye 3: Ukugcinwa Kwamarekhodi

7. Hlobo luni lwamarekhodi onalo lwale phrojekthi (ozowabonisa umcwaningi mabhuku we-SARS/DSI)?

Sinemibhalo eningiliziwe yezobuchwepheshe, izinhlelo zokuhlola, imiphumela, amanothi emihlangano yephrojekthi, nombiko oveza izinselelo nokufeziwe. Sinama-imeyili ambalwa, izethulo, kanye nezinhlelo ezijwayelekile zephrojekthi. Sinamarekhodi ambalwa kakhulu, sithembele enkumbulweni yabasebenzi ababambe iqhaza.

8. Ungakwazi yini ukuxhumanisa kalula izindleko nesicelo sakho semisebenzi ethile ye-R&D?

Yebo, uhlelo lwethu lwezezimali luhlelelwe ukulandelela izindleko ze-R&D ngephrojekthi ngayinye, futhi singanikeza umkhondo (audit trail) wama-invoyisi. Kungathatha umsebenzi omningi ukuhlanganisa ubufakazi bezezimali obuvela ezindaweni ezingafani. Cha, izindleko zethu ze-R&D zixutshwe nezindleko ezijwayelekile zokusebenza zebhizinisi.

9. Ubani obengu-"Chwepheshe" ohola izici zobuchwepheshe zephrojekthi?

Sinomuntu oqokiwe onolwazi nesipiliyoni esifanele ongachazela umcwaningi mabhuku izinselelo zobuchwepheshe. Iphrojekthi ibiphethwe umuntu ongenaso isizinda esijulile sobuchwepheshe kulo mkhakha. Asinaye umholi wezobuchwepheshe oqokiwe wale phrojekthi.

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Ubungozi Obuphansi (Amaphuzu angu-0-10): Kubukeka Kukuhle

Amaphuzu akho angu-. Izimpendulo zakho zibonisa ukuthi unenqubo eqinile yokufaka isicelo sezibonelelo zentela ye-R&D. Amarekhodi akho, ukulandelwa kwezindleko, nokuqonda kwakho ukufaneleka kwephrojekthi kubonakala kuhambisana nalokho okulindeleke kumcwaningi mabhuku waseNingizimu Afrika (SARS noma DSI).

Isinyathelo Esilandelayo: Qhubeka nemikhuba yakho emihle yokugcina amarekhodi. Qinisekisa ukuthi umbiko wakho wezobuchwepheshe ulandisa ngokusobala indaba yephrojekthi yakho ye-R&D, kusukela ekungaqinisekini kokuqala kuze kube isiphetho sokugcina.

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Ubungozi Obumaphakathi (Amaphuzu angu-11-25): Kudingeka Ukuqapha

Amaphuzu akho angu-. Isicelo sakho singaba semthethweni, kodwa kunobuthakathaka obungaba khona umcwaningi mabhuku angabuphikisa, ikakhulukazi mayelana namarekhodi noma ukwabiwa kwezindleko. Ungase ucelwe ukunikeza ubufakazi obuningiliziwe be-SARS.

Izinyathelo Ezilandelayo: Gxila ekuqiniseni amarekhodi akho obufakazi. Bhala umbiko wezobuchwepheshe obheka emuva uma kudingeka. Buyekeza ukubalwa kwezindleko zakho futhi uqinisekise ukuthi unesisekelo esinengqondo kunoma yikuphi ukulinganisa okwenziwe. Cabanga ngokuba isicelo sakho sibuyekezwe nguchwepheshe.

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Ubungozi Obuphezulu (Amaphuzu angu-26+): Kudingeka Isenzo Esiphuthumayo

Amaphuzu akho angu-. Izimpendulo zakho zibonisa ubungozi obuphezulu bokuthi isicelo sakho sichithwe. Kubonakala kunegebe elikhulu ekufanelekeni kwesicelo, ekubalweni kwezindleko, noma ebufakazini obudingwa ngokomthetho waseNingizimu Afrika. Ukuthumela isicelo sikulesi simo kungaholela ophenyweni nakwizinhlawulo.

Izinyathelo Ezilandelayo: Ungasithumeli isicelo sakho ngaphandle kokubuyekezwa okunzulu kwangaphakathi. Hlola kabusha ngokuqinile ukuthi iphrojekthi yakho iyahlangabezana yini nencazelo eqinile ye-R&D (ngaphansi kweSigaba 11D). Kufanele ufune iseluleko ngokuphuthumayo kuchwepheshe ohloniphekile wesibonelelo sentela se-R&D njengabakwa-Swanson Reed.

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