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Tag: Section 12B

Section 12J Exit: Section 42 roll-over relief vs Section 12B solar investment

A common tax question which we are currently being asked by exiting Section 12J investors is which option is more appropriate to mitigate the Section 12J exit tax, namely, an investment in:

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Why businesses are turning to solar

In recent years, a transformative shift has occurred in the corporate world as an increasing number of businesses have significantly pivoted towards alternative energy sources. Solar energy has emerged as a prominent and favoured choice amongst the various options.

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How businesses are funding solar installations

The South African economy is grappling with continuous power outages and increasing energy tariffs. This turmoil has left businesses in complete disarray as many cannot keep their doors open unless they introduce an alternative energy source.

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Section 12B tax-deductible investment explained

Section 12B of the Income Tax Act was introduced in 2016 with the intention of incentivising the private market to invest in various sectors of the economy through a tax benefit, one of the focus areas being renewable energy.

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Section 12J Exit Options

For many South African taxpayers, the 30th of June 2021 marked the end of the highly popular Section 12J tax incentive.

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