Question & answer re LCF/1/1/08 CAP Identification & Design
Posted: 21 July 2008 | Source: FCUThe following question regarding LCF/1/1/08 CAP Identification and Design was received by the Thina Sinako Programme's Finance & Contracts Unit by the prescribed deadline of 11 July 2008:
Could a legal person with its main office not registered in the Republic of South Africa because it is not a relevant entity for tax purposes (nonprofit association), made up of nationals of a Member State of the European Union, directly responsible for the preparation and implementation of the action with its partners, and with a functional office in the Eastern Cape, be the applicant?
The answer to this question is as follows:
The applicant has to prove the correctness of its statement that it does not qualify for taxes. It seems that they have offices in South Africa and, therefore, should have a legal status in South Africa. This legal entity should be able to prove that the South African Revenue Services (SARS) has accepted that it is not a taxable entity. In this way, the applicant would be able to take advantage of the exception that is granted in the bracketed clause at the end of the statement requiring location of main office to be in South Africa.
