Die belastingaftrekbaarheid van sagteware

Louw, Sanelda (2004-04)

Thesis (MComm)--Stellenbosch University, 2004.

Thesis

ENGLISH ABSTRACT: The aim of this study is to determine the applicability of the various South African Income Taxation Act sections on the deduction of software costs. A distinction is made between the various deduction sections in the Income Taxation Act that are applicable to software costs. By doing this an appropriate taxation deduction is recommended for the different types of software costs that the taxpayer incurs. Software assets and expenditure can be divided into various categories based on the acquisition agreement. The rights and assets that are obtained, differ for each category of software cost. In some instances a copyright is obtained and in other instances only a right of use is obtained. Furthermore the taxpayer receives intellectual property, an intangible asset, and/or a tangible asset. A literature study and an analysis of the different types of software costs and the four concerned Income Taxation Act sections serve as background for the consideration of the applicability of each specific deduction section in the Income Taxation Act on the various categories of software costs. By using the information obtained in the literature study and the analyses, a recommendation is made of the most applicable deduction article for each category of software cost.

AFRIKAANSE OPSOMMING: Hierdie studie het ten doel om die toepaslikheid van die verskillende Suid-Afrikaanse Inkomstebelastingwetsartikels, op die aftrekking van sagtewarekoste te bepaal. 'n Onderskeid word getref tussen die verskillende aftrekkingsartikels wat van toepassing is op sagtewarekoste in die Inkomstebelastingwet. Sodoende word 'n geskikte belastingaftrekking vir die verskillende tipes sagtewarekoste voorgestel wat deur elke belastingpligtige aangegaan word. Sagtewarebates of -uitgawes kan in verskillende kategoriee verdeel word na aanleiding van die verkrygingsooreenkoms wat aangegaan is. Die regte en bates wat verkry word verskil ten opsigte van elke kategorie sagtewarekoste. In sommige gevalle word 'n outeursreg verkry en in ander gevalle slegs 'n gebruiksreg. Verder kan of intellekuele eiendom, 'n ontasbare bate, en/of 'n tasbare bate verkry word. 'n Literatuurstudie en analise van die verskillende tipes sagtewarekoste en die vIer betrokke Inkomstebelastingwetsartikels dien as agtergrond vir die oorweging van die toepaslikheid van elke spesifieke aftrekkingsartikel in die Inkomstebelastingwet op die onderskeie kategoriee sagtewarekoste. Daama word die inligting wat bekom is in die literatuurstudie en analise gebruik om die mees toepaslike aftrekkingsartikel vir elke kategorieë sagtewarekoste voor te stel.

Please refer to this item in SUNScholar by using the following persistent URL: http://hdl.handle.net/10019.1/20434
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