{"id":13068,"date":"2026-10-26T10:10:17","date_gmt":"2026-10-26T10:10:17","guid":{"rendered":"https:\/\/www.krlpower.com\/?p=13068"},"modified":"2026-10-26T10:10:30","modified_gmt":"2026-10-26T10:10:30","slug":"south-africa-section-12b-12ba-battery-storage-tax-deduction","status":"publish","type":"post","link":"https:\/\/www.krlpower.com\/af\/bess\/south-africa-section-12b-12ba-battery-storage-tax-deduction\/","title":{"rendered":"Belastingaftrekkings ingevolge artikels 12B en 12BA vir kommersi\u00eble batteryberging in Suid-Afrika: die CFO se nakomingsgids vir 2026"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"13068\" class=\"elementor elementor-13068\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8887f40 auto-article-root e-flex e-con-boxed e-con e-parent\" data-id=\"8887f40\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1b495fc9 auto-p elementor-widget elementor-widget-heading\" data-id=\"1b495fc9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\"><em>Deur KRL Power se span vir kommersi\u00eble en industri\u00eble bergingsingenieurswese en projekfinansiering \u00b7 Laas hersien: Oktober 2026<\/em><\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-76f2a10e auto-p elementor-widget elementor-widget-heading\" data-id=\"76f2a10e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">\"Bestee R10 miljoen aan sonkrag en berging, en SARS gee R3.375 miljoen in jaar een terug.\"<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5c94161d auto-p elementor-widget elementor-widget-heading\" data-id=\"5c94161d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default translation-block\">Vir twee jaar het di\u00e9 sin byna elke kommersi\u00eble sonkragverkoopspraatjie in Suid-Afrika ingelei. Dit was waar \u2014 ingevolge <strong>Artikel 12BA<\/strong> kon 'n onderneming wat nuwe hernubare-energiebates in gebruik geneem het, <strong>125%<\/strong> van die koste in die eerste jaar aftrek. Teen die maatskappy-inkomstebelastingkoers van 27% is dit 'n kontantbelastingbesparing gelyk aan <strong>33.75% van die belegging<\/strong>.<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5d514415 auto-p elementor-widget elementor-widget-heading\" data-id=\"5d514415\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Hier is wat baie van daardie aanbiedings in 2026 uitlaat: <strong>Artikel 12BA het op 28 Februarie 2025 verval.<\/strong> Dit is nie in die 2025-begroting hernu nie, en die 2026-begroting het dit nie teruggebring nie.<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f6554ae6 auto-p elementor-widget elementor-widget-heading\" data-id=\"f6554ae6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Dit laat finansi\u00eble hoofde met twee heel verskillende vrae:<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-705e6e75 auto-list elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"705e6e75\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-circle\" viewbox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><strong>If you're buying now:<\/strong> what does the permanent <strong>Artikel 12B<\/strong> allowance give you on a solar-plus-storage project &#x2014; and will the <em>battery<\/em> portion survive scrutiny?<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-circle\" viewbox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><strong>As jy reeds ingevolge 12BA ge\u00ebis het:<\/strong> is jou l\u00eaer gereed vir 'n SARS-verifikasie of -oudit, wat steeds jare n\u00e1 die indiening van die opgawe kan plaasvind?<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b9db3561 auto-p elementor-widget elementor-widget-heading\" data-id=\"b9db3561\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Ons bou en lewer kommersi\u00eble battery-energiebergingstelsels (BESS) vir Suid-Afrikaanse terreine, en ons sien albei vrae op elke finansi\u00eble komitee se agenda. Hierdie gids gee jou die syfers, die slaggate en die dokumentasie. Gebruik dit as 'n werkdokument saam met jou geregistreerde belastingpraktisyn \u2014 nie in die plek van een nie.<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2a1e38d0 auto-p elementor-widget elementor-widget-heading\" data-id=\"2a1e38d0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\"><strong>Kernpunte<\/strong><\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b429884c auto-list elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"b429884c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-circle\" viewbox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><strong>Artikel 12BA (125%)<\/strong> was slegs van toepassing op kwalifiserende bates wat <strong>tussen 1 Maart 2023 en 28 Februarie 2025 in gebruik geneem is<\/strong>. Enigiets wat n\u00e1 daardie datum in bedryf gestel is, val onder Artikel 12B.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-circle\" viewbox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><strong>Artikel 12B<\/strong> is permanent: <strong>100% in jaar een<\/strong> vir sonkrag-PV-stelsels tot 1 MW, en <strong>50\/30\/20 oor drie jaar<\/strong> vir groter PV-stelsels en ander kwalifiserende hernubare bronne.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-circle\" viewbox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><strong>Batteries are not a renewable energy source.<\/strong> They can qualify only as an <strong>integral part of a qualifying generation system<\/strong>. A standalone, grid-charged battery doesn't qualify.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-circle\" viewbox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">'n Afgekeurde eis kos meer as die verlore aftrekking. Jy sal die belasting skuld, plus rente, plus 'n boete vir onderaanslag wat by 25% vir \"redelike sorg nie aan die dag gel\u00ea nie\" begin en baie ho\u00ebr kan styg.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-circle\" viewbox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><strong>Die bewyse bepaal die eis.<\/strong> Stelselontwerp, herkoms, ingebruiknemings- en faktureringsrekords bepaal of 'n aftrekking standhou.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-547b2651 auto-h2 elementor-widget elementor-widget-heading\" data-id=\"547b2651\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">1. Artikel 12BA teenoor Artikel 12B: Wat is werklik op jou projek van toepassing?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-418405a5 auto-p elementor-widget elementor-widget-heading\" data-id=\"418405a5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Voordat enigiemand 'n kontantvloeimodel bou, moet een feit vasstaan: <strong>die datum waarop die stelsel in gebruik geneem is.<\/strong> Dit bepaal watter artikel van toepassing is, en jy kan dit nie agterna regstel nie.<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5147c889 auto-table elementor-widget elementor-widget-text-editor\" data-id=\"5147c889\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"cea-table-wrap\"><table><thead><tr><th><\/th><th><strong>Artikel 12BA<\/strong> (verhoog, tydelik)<\/th><th><strong>Artikel 12B<\/strong> (permanent)<\/th><\/tr><\/thead><tbody><tr><td><strong>Status in 2026<\/strong><\/td><td><strong>Het verval.<\/strong> Het bates gedek wat 1 Mrt 2023 \u2013 28 Feb 2025 in gebruik geneem is<\/td><td><strong>Aktief<\/strong><\/td><\/tr><tr><td><strong>Aftrekkingskoers<\/strong><\/td><td>125% in jaar een<\/td><td><strong>100% in jaar een<\/strong> vir PV-stelsels tot 1 MW. <strong>50% \/ 30% \/ 20%<\/strong> oor drie jaar vir PV bo 1 MW, wind, hidro (\u226430 MW) en biomassa<\/td><\/tr><tr><td><strong>Groottegrens<\/strong><\/td><td>Geen<\/td><td>1 MW is die grens tussen die 100%- en 50\/30\/20-behandeling vir sonkrag-PV<\/td><\/tr><tr><td><strong>Toestand van die bate<\/strong><\/td><td>Uitdruklik <strong>nuut en ongebruik<\/strong><\/td><td>In die belastingpligtige se besit en <strong>vir die eerste keer in gebruik geneem<\/strong> in sy bedryf<\/td><\/tr><tr><td><strong>Batterye<\/strong><\/td><td>Slegs as deel van 'n kwalifiserende hernubare-opwekkingstelsel<\/td><td>Dieselfde: slegs as 'n integrale deel van 'n kwalifiserende opwekkingstelsel<\/td><\/tr><tr><td><strong>Waar dit nou saak maak<\/strong><\/td><td>Ouditverdediging vir opgawes wat reeds ingedien is<\/td><td>Alle nuwe projekte<\/td><\/tr><\/tbody><\/table><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-eb905b53 auto-image elementor-widget elementor-widget-image\" data-id=\"eb905b53\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"576\" src=\"https:\/\/www.krlpower.com\/wp-content\/uploads\/2026\/10\/Section-12BA-vs-12B-Tax-Timeline-KRL-Power-1024x576.jpg\" class=\"attachment-large size-large wp-image-13065\" alt=\"Section 12BA 125 percent deduction timeline from March 2023 to February 2025 compared with Section 12B rules in South Africa in 2026\" srcset=\"https:\/\/www.krlpower.com\/wp-content\/uploads\/2026\/10\/Section-12BA-vs-12B-Tax-Timeline-KRL-Power-1024x576.jpg 1024w, https:\/\/www.krlpower.com\/wp-content\/uploads\/2026\/10\/Section-12BA-vs-12B-Tax-Timeline-KRL-Power-300x169.jpg 300w, https:\/\/www.krlpower.com\/wp-content\/uploads\/2026\/10\/Section-12BA-vs-12B-Tax-Timeline-KRL-Power-768x432.jpg 768w, https:\/\/www.krlpower.com\/wp-content\/uploads\/2026\/10\/Section-12BA-vs-12B-Tax-Timeline-KRL-Power-1536x864.jpg 1536w, https:\/\/www.krlpower.com\/wp-content\/uploads\/2026\/10\/Section-12BA-vs-12B-Tax-Timeline-KRL-Power-18x10.jpg 18w, https:\/\/www.krlpower.com\/wp-content\/uploads\/2026\/10\/Section-12BA-vs-12B-Tax-Timeline-KRL-Power-600x338.jpg 600w, https:\/\/www.krlpower.com\/wp-content\/uploads\/2026\/10\/Section-12BA-vs-12B-Tax-Timeline-KRL-Power.jpg 1920w\" sizes=\"(max-width: 1024px) 100vw, 1024px\"\/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8b451021 auto-p elementor-widget elementor-widget-heading\" data-id=\"8b451021\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\"><strong>Wat dit in die praktyk beteken:<\/strong><\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6083cbce auto-list elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"6083cbce\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-circle\" viewbox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">'n Projek met ingebruikneming in <strong>Maart 2025 of later<\/strong> kan nie 125% eis nie, ongeag wanneer dit bestel of betaal is. As 'n verskaffer steeds \"125%\" vir 'n nuwe installasie aanhaal, beskou dit as 'n waarskuwing oor die res van die voorstel.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-circle\" viewbox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><strong>SARS kan steeds 'n 12BA-eis hersien wat jy reeds ingedien het.<\/strong> SARS kan gewoonlik 'n bykomende aanslag uitreik binne <strong>drie jaar<\/strong> n\u00e1 die oorspronklike aanslag. Indien daar wanvoorstelling of nie-openbaarmaking was, geld daardie beperking nie. 'n 12BA-aftrekking wat vir 'n 2024- of vroe\u00eb-2025-jaar van aanslag ge\u00ebis is, is dus in 2026 en 2027 nog heeltemal oop vir hersiening.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cd74f0ea auto-h2 elementor-widget elementor-widget-heading\" data-id=\"cd74f0ea\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">2. Die finansi\u00eble hoof se berekeninge: Wat die aftrekking werklik werd is<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c45be21e auto-p elementor-widget elementor-widget-heading\" data-id=\"c45be21e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Kom ons gebruik deurgaans een illustratiewe projek: <strong>R10,000,000<\/strong> alles ingesluit vir 'n hibriede stelsel met ongeveer 750 kWp dak-PV, omsetters\/PCS en sowat 1 MWh kommersi\u00eble batteryberging (byvoorbeeld vier KRL 125 kW \/ 261 kWh-kaste). Dit sluit monterings, bekabeling, installasie en ingebruikneming in. Die maatskappy betaal belasting teen <strong>27%<\/strong>.<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0517e2eb auto-h3 elementor-widget elementor-widget-heading\" data-id=\"0517e2eb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">2.1 Die kontantbelastingbesparing onder elke bedeling<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8ee733c4 auto-table elementor-widget elementor-widget-text-editor\" data-id=\"8ee733c4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"cea-table-wrap\"><table><thead><tr><th>Scenario<\/th><th>Aftrekking in Jaar 1<\/th><th>Jaar 1 se kontantbelastingbesparing<\/th><th>Jare 2\u20133<\/th><\/tr><\/thead><tbody><tr><td><strong>Artikel 12BA<\/strong> (voor 1 Mrt 2025 in bedryf gestel)<\/td><td>R12,500,000 (125%)<\/td><td><strong>R3,375,000<\/strong> (33.75% van koste)<\/td><td>&#x2014;<\/td><\/tr><tr><td><strong>Artikel 12B, PV tot 1 MW<\/strong> (ons voorbeeld vandag)<\/td><td>R10,000,000 (100%)<\/td><td><strong>R2,700,000<\/strong> (27% van koste)<\/td><td>&#x2014;<\/td><\/tr><tr><td><strong>Artikel 12B, PV bo 1 MW<\/strong><\/td><td>R5,000,000 (50%)<\/td><td>R1,350,000<\/td><td>R810,000 in J2, R540,000 in J3<\/td><\/tr><tr><td><strong>Battery slaag nie die \"integrale deel\"-toets nie<\/strong><\/td><td>Die batterygedeelte val terug op gewone slytasietoelaes<\/td><td>Wesenlik laer en oor verskeie jare versprei<\/td><td>&#x2014;<\/td><\/tr><\/tbody><\/table><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d2bd3b38 auto-p elementor-widget elementor-widget-heading\" data-id=\"d2bd3b38\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Twee punte wat finansi\u00eble hoofde dikwels verkeerd verstaan:<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-789d91cd auto-list elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"789d91cd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-circle\" viewbox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><strong>Artikel 12B bied hoofsaaklik 'n tydsberekeningsvoordeel.<\/strong> Oor die bate se leeftyd sou jy in elk geval die meeste van hierdie koste deur gewone kapitaaltoelaes eis. Wat die aansporing jou gee, is <strong>die kontant nou<\/strong>. In 'n omgewing met ho\u00eb rentekoerse is dit baie werd. Modelleer dit as 'n <strong>netto-huidigewaardewins<\/strong>, nie as \"gratis geld\" nie.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-circle\" viewbox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><strong>Die battery maak dikwels 30\u201345% van die kapitaaluitgawes uit.<\/strong> As SARS dit as 'n selfstandige bate behandel, verloor jy die aftrekking op 'n groot deel van die projek. Afdeling 3 verduidelik hoe dit gebeur.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-976f19c3 auto-h3 elementor-widget elementor-widget-heading\" data-id=\"976f19c3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">2.2 Bedryfsbesparings: 'n terugverdientyd wat jy teenoor jou direksie kan verdedig<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d7bb5c44 auto-p elementor-widget elementor-widget-heading\" data-id=\"d7bb5c44\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Jy sal aanbiedings sien wat 'n \"terugverdientyd van minder as twee jaar\" beloof. Benader dit versigtig. Jou finansi\u00eble komitee, jou bank se kredietspan en jou ouditeure sal almal die model aan strestoetse onderwerp. 'n Model wat slegs met die gunstigste aannames werk, sal jou geloofwaardigheid en di\u00e9 van jou verskaffer skaad.<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c2c1ca6e auto-p elementor-widget elementor-widget-heading\" data-id=\"c2c1ca6e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">'n Verdedigbare model vir ons R10 miljoen-voorbeeld gebruik hierdie aannames:<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-050c4bca auto-table elementor-widget elementor-widget-text-editor\" data-id=\"050c4bca\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"cea-table-wrap\"><table><thead><tr><th>Waardedrywer<\/th><th>Illustratiewe aanname<\/th><th>Jaarlikse waarde<\/th><\/tr><\/thead><tbody><tr><td>PV-selfverbruik<\/td><td>~1.15 GWh\/yr teen 'n gemengde kommersi\u00eble tarief van ~R2.30\/kWh<\/td><td>~R2.6m<\/td><\/tr><tr><td>Battery-piekverskuiwing en vermindering van aanvraagheffings<\/td><td>~0.9 MWh bruikbaar, ~300 siklusse\/jaar, verskil tussen spits- en buitespitstariewe in gebruikstydtariewe<\/td><td>~R0.4&#x2013;0.6m<\/td><\/tr><tr><td>Vermyde dieselverbruik en stilstand<\/td><td>Hoogs terreinafhanklik. Beurtkrag het sedert 2024 afgeneem, so moenie die sakegrondslag daarop bou nie<\/td><td>R0 &#x2013; R0.5m+<\/td><\/tr><tr><td><strong>Jaarlikse voordeel voor belasting<\/strong><\/td><td><\/td><td><strong>~R3.0&#x2013;3.7m<\/strong><\/td><\/tr><\/tbody><\/table><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5c92dc63 auto-p elementor-widget elementor-widget-heading\" data-id=\"5c92dc63\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Onthou dat elektrisiteitsbesparings belasbare wins verhoog. Op 'n <strong>n\u00e1-belasting<\/strong> -grondslag is jou jaarlikse voordeel ongeveer 73% van die bogenoemde syfers.<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f7bb387a auto-p elementor-widget elementor-widget-heading\" data-id=\"f7bb387a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\"><strong>Resultaat:<\/strong> n\u00e1 die Artikel 12B-belastingbesparing van R2.7m in jaar een, <strong>daal jou netto kontant blootgestel aan risiko tot ~R7.3m<\/strong>. Dit gee 'n terugverdientyd n\u00e1 belasting van ongeveer <strong>2.7 tot 3.5 jaar<\/strong>, afhangend van die tariefstruktuur, lasprofiel en dieselblootstelling. Tariefverhogings versterk die saak elke jaar: NERSA het 'n dubbelsyferverhoging vir Eskom vir 2025\/26 en verdere verhogings daarna goedgekeur.<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b61a2d65 auto-p elementor-widget elementor-widget-heading\" data-id=\"b61a2d65\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Dit is 'n uitstekende opbrengs vir 'n bate met 'n leeftyd van 15 jaar. Dit is ook 'n syfer wat jy kan verdedig, wat belangriker is as 'n treffende bewering wat onder ondersoek uitmekaar val.<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8b825d25 auto-h2 elementor-widget elementor-widget-heading\" data-id=\"8b825d25\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">3. Die drie slaggate: Waarom SARS eise vir batteryberging afkeur<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-20916396 auto-p elementor-widget elementor-widget-heading\" data-id=\"20916396\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Gedurende die 12BA-tydperk het dieselfde drie swakhede telkens in afgekeurde of betwiste eise opgeduik. Nie een daarvan hang af van hoe goed die battery is nie. Dit hang af van <strong>ontwerp en dokumentasie<\/strong>.<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3ebc8f67 auto-h3 elementor-widget elementor-widget-heading\" data-id=\"3ebc8f67\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Slaggat 1: Die \"selfstandige BESS\"-lokval<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e1ee6c1c auto-p elementor-widget elementor-widget-heading\" data-id=\"e1ee6c1c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default translation-block\">Artikels 12B en 12BA beloon bates wat gebruik word <strong>vir die opwekking van elektrisiteit<\/strong> uit bepaalde hernubare bronne. 'n Battery wek niks op nie. SARS en die Nasionale Tesourie aanvaar berging slegs waar dit 'n <strong>integrale deel van 'n kwalifiserende opwekkingstelsel<\/strong> vorm.<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f0044718 auto-p elementor-widget elementor-widget-heading\" data-id=\"f0044718\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\"><strong>Wat nie slaag nie:<\/strong><\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b2cb6783 auto-list elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"b2cb6783\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-circle\" viewbox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">'n Batterybank wat uitsluitlik as rugsteun tydens beurtkrag ge\u00efnstalleer is en vanaf Eskom of die munisipale netwerk laai.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-circle\" viewbox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">'n \"Nage\u00efnstalleerde\" battery wat later by 'n terrein gevoeg word, sonder 'n funksionele skakel met 'n PV-aanleg op die terrein.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-circle\" viewbox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">'n Bergingstelsel wat baie groter is as wat die PV ooit kan laai. Daardie grootte maak slegs sin vir netwerkprysarbitrage, en dit lok vrae uit.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c432a036 auto-p elementor-widget elementor-widget-heading\" data-id=\"c432a036\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\"><strong>Wat standhou:<\/strong><\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5cf1affc auto-list elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"5cf1affc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-circle\" viewbox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">A <strong>hybrid architecture<\/strong>, DC-coupled or a controlled AC-coupled design, where the battery's main job is to capture and shift on-site solar generation.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-circle\" viewbox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">'n <strong>energy management system (EMS)<\/strong> set to give PV charging priority. Any grid-charging rules should be deliberate and documented. Agree your grid-charging policy with your tax practitioner <em>voor<\/em> commissioning.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-circle\" viewbox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><strong>Energievloeirekords<\/strong> wat wys hoeveel van die battery se lading met verloop van tyd uit PV op die terrein gekom het.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-circle\" viewbox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Kwotasies, kontrakte en fakture wat die berging voorstel as <strong>een komponent van 'n enkele sonkrag-plus-bergingstelsel<\/strong>, nie as 'n afsonderlike rugsteunaankoop nie.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8e246bdb auto-image elementor-widget elementor-widget-image\" data-id=\"8e246bdb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"1024\" height=\"576\" src=\"https:\/\/www.krlpower.com\/wp-content\/uploads\/2026\/10\/Solar-PV-BESS-Integration-Section-12B-KRL-Power-1024x576.jpg\" class=\"attachment-large size-large wp-image-13066\" alt=\"KRL Power single-line solar PV plus BESS integration showing PV inverter, EMS controller, battery cabinet, site AC bus, utility grid and commercial load\" srcset=\"https:\/\/www.krlpower.com\/wp-content\/uploads\/2026\/10\/Solar-PV-BESS-Integration-Section-12B-KRL-Power-1024x576.jpg 1024w, https:\/\/www.krlpower.com\/wp-content\/uploads\/2026\/10\/Solar-PV-BESS-Integration-Section-12B-KRL-Power-300x169.jpg 300w, https:\/\/www.krlpower.com\/wp-content\/uploads\/2026\/10\/Solar-PV-BESS-Integration-Section-12B-KRL-Power-768x432.jpg 768w, https:\/\/www.krlpower.com\/wp-content\/uploads\/2026\/10\/Solar-PV-BESS-Integration-Section-12B-KRL-Power-1536x864.jpg 1536w, https:\/\/www.krlpower.com\/wp-content\/uploads\/2026\/10\/Solar-PV-BESS-Integration-Section-12B-KRL-Power-2048x1152.jpg 2048w, https:\/\/www.krlpower.com\/wp-content\/uploads\/2026\/10\/Solar-PV-BESS-Integration-Section-12B-KRL-Power-18x10.jpg 18w, https:\/\/www.krlpower.com\/wp-content\/uploads\/2026\/10\/Solar-PV-BESS-Integration-Section-12B-KRL-Power-600x338.jpg 600w\" sizes=\"(max-width: 1024px) 100vw, 1024px\"\/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cdd05068 auto-h3 elementor-widget elementor-widget-heading\" data-id=\"cdd05068\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Slaggat 2: Herkoms \u2014 \"nuut en ongebruik\", en die bewys daarvan<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-88052c57 auto-p elementor-widget elementor-widget-heading\" data-id=\"88052c57\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default translation-block\">Vir <strong>12BA-eise<\/strong> het die wet vereis dat bates <strong>nuut en ongebruik<\/strong> moes wees. Ingevolge <strong>Artikel 12B<\/strong> moet die bate aan die belastingpligtige behoort en vir die eerste keer in sy bedryf in gebruik geneem word. SARS toets ook <strong>koste<\/strong>: die aftrekking word beperk tot die werklike koste of die armlengte-kontantprys, welke ook al die laagste is.<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9637e499 auto-p elementor-widget elementor-widget-heading\" data-id=\"9637e499\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">In albei gevalle moet jou l\u00eaer drie vrae kan beantwoord: <em>Wat presies het ons gekoop? By wie? Teen watter werklike koste?<\/em><\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-29a7f0fb auto-p elementor-widget elementor-widget-heading\" data-id=\"29a7f0fb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Dit is waar goedkoop, plaaslik saamgestelde kaste 'n belastingprobleem word eerder as net 'n ingenieursprobleem. Die Suid-Afrikaanse mark bevat pakke wat gebou is uit:<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-195420cd auto-list elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"195420cd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-circle\" viewbox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><strong>Tweedelewe- of \"B-graad\"-selle<\/strong> wat uit ander toepassings verwyder is.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-circle\" viewbox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Selle met <strong>geen naspeurbare bondelrekords<\/strong> terug na die selvervaardiger nie.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-circle\" viewbox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Invoere met <strong>doeane- en faktureringsrekords wat nie met die toerusting op die terrein ooreenstem nie.<\/strong><\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3b803306 auto-p elementor-widget elementor-widget-heading\" data-id=\"3b803306\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">As jou verskaffer geen verband kan l\u00ea tussen die <strong>reeksnommers op die terrein<\/strong> en fabriekstoetsrekords, selbondeldata en klaringsdokumente nie, kan jy nie vir SARS wys wat jy besit nie. Jy kan dit ook nie vir jou versekeraar wys nie.<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ddb98bcc auto-h3 elementor-widget elementor-widget-heading\" data-id=\"ddb98bcc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Slaggat 3: \"In gebruik geneem\" beteken aangeskakel, in bedryf gestel en gedokumenteer<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-664e1439 auto-p elementor-widget elementor-widget-heading\" data-id=\"664e1439\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Toerusting wat op 28 Februarie, of teen jou finansi\u00eble jaareinde, in 'n pakhuis staan, is nie in gebruik geneem nie. SARS sal bewyse soek dat die stelsel <strong>ge\u00efnstalleer, aangeskakel, in bedryf gestel en werklik in jou bedryf aan die werk is<\/strong>. Dit beteken:<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-91e58b62 auto-list elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"91e58b62\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-circle\" viewbox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">A signed <strong>commissioning \/ site acceptance report<\/strong> with a date.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-circle\" viewbox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">An electrical <strong>Certificate of Compliance (CoC)<\/strong>.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-circle\" viewbox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><strong>Registrasie of magtiging van die ingebedde opwekker<\/strong> by jou munisipaliteit of Eskom, waar vereis.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-circle\" viewbox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><strong>Eerste bedryfsdata<\/strong> van die EMS of moniteringsplatform.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7f94d50d auto-p elementor-widget elementor-widget-heading\" data-id=\"7f94d50d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default translation-block\">Langdurige terreinwerk, vertraagde elektriese goedkeuring en agterstande met netwerkmagtiging kan die datum van \"ingebruikneming\" na die <em>volgende<\/em> belastingjaar verskuif. By 'n 12BA-projek kan dieselfde vertraging die volle 125% kos.<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-412b5f13 auto-h3 elementor-widget elementor-widget-heading\" data-id=\"412b5f13\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Wat 'n mislukte eis werklik kos<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-85c7b90c auto-p elementor-widget elementor-widget-heading\" data-id=\"85c7b90c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">As SARS die aftrekking afkeur, betaal jy die belasting terug, plus rente, plus 'n <strong>boete vir onderaanslag<\/strong> ingevolge die Wet op Belastingadministrasie. Die koers hang van gedrag af:<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a52836eb auto-table elementor-widget elementor-widget-text-editor\" data-id=\"a52836eb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"cea-table-wrap\"><table><thead><tr><th>SARS-bevinding<\/th><th>Standaardgeval<\/th><\/tr><\/thead><tbody><tr><td>Redelike sorg nie aan die dag gel\u00ea by die voltooiing van die opgawe nie<\/td><td><strong>25%<\/strong><\/td><\/tr><tr><td>Geen redelike gronde vir die ingeneemde belastingposisie nie<\/td><td><strong>50%<\/strong><\/td><\/tr><tr><td>Growwe nalatigheid<\/td><td><strong>100%<\/strong><\/td><\/tr><tr><td>Opsetlike belastingontduiking<\/td><td><strong>150%<\/strong> (tot <strong>200%<\/strong> vir herhaalde of belemmerende gevalle)<\/td><\/tr><\/tbody><\/table><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-146d254c auto-p elementor-widget elementor-widget-heading\" data-id=\"146d254c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Vir die meeste ondernemings wat te goeder trou ge\u00ebis het, val 'n afgekeurde batteryaftrekking in die eerste twee rye. Op 'n batterygedeelte van R3m is dit <strong>R810,000 belasting<\/strong>, plus <strong>R200,000 tot R400,000 aan boetes<\/strong>, plus rente. Jou verdediging is 'n goed gedokumenteerde posisie en 'n skriftelike mening van jou belastingpraktisyn, opgestel <em>voor<\/em> indiening.<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ec599034 auto-h2 elementor-widget elementor-widget-heading\" data-id=\"ec599034\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">4. Die ouditdossier met vyf dokumente: Wat SARS, jou bank en jou versekeraar sal vra<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d531acae auto-p elementor-widget elementor-widget-heading\" data-id=\"d531acae\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default translation-block\">Drie partye sal jou projek ondersoek: <strong>SARS<\/strong>, die <strong>groenfinansieringsafdeling<\/strong> by jou bank (Standard Bank, Absa, Nedbank, FNB en ander), en jou <strong>kommersi\u00eble eiendomsversekeraar<\/strong>. Hulle vra oorvleuelende vrae. Stel een dossier saam wat al drie antwoord.<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0e472ce5 auto-image elementor-widget elementor-widget-image\" data-id=\"0e472ce5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"1024\" height=\"576\" src=\"https:\/\/www.krlpower.com\/wp-content\/uploads\/2026\/10\/SARS-Five-Document-BESS-Audit-Evidence-KRL-Power-1024x576.jpg\" class=\"attachment-large size-large wp-image-13067\" alt=\"SARS Section 12B battery storage audit evidence checklist covering equipment provenance, PCS certificates, CoC, commissioning, energy-flow logs and itemised CAPEX\" srcset=\"https:\/\/www.krlpower.com\/wp-content\/uploads\/2026\/10\/SARS-Five-Document-BESS-Audit-Evidence-KRL-Power-1024x576.jpg 1024w, https:\/\/www.krlpower.com\/wp-content\/uploads\/2026\/10\/SARS-Five-Document-BESS-Audit-Evidence-KRL-Power-300x169.jpg 300w, https:\/\/www.krlpower.com\/wp-content\/uploads\/2026\/10\/SARS-Five-Document-BESS-Audit-Evidence-KRL-Power-768x432.jpg 768w, https:\/\/www.krlpower.com\/wp-content\/uploads\/2026\/10\/SARS-Five-Document-BESS-Audit-Evidence-KRL-Power-1536x864.jpg 1536w, https:\/\/www.krlpower.com\/wp-content\/uploads\/2026\/10\/SARS-Five-Document-BESS-Audit-Evidence-KRL-Power-18x10.jpg 18w, https:\/\/www.krlpower.com\/wp-content\/uploads\/2026\/10\/SARS-Five-Document-BESS-Audit-Evidence-KRL-Power-600x338.jpg 600w, https:\/\/www.krlpower.com\/wp-content\/uploads\/2026\/10\/SARS-Five-Document-BESS-Audit-Evidence-KRL-Power.jpg 1600w\" sizes=\"(max-width: 1024px) 100vw, 1024px\"\/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f807a168 auto-h3 elementor-widget elementor-widget-heading\" data-id=\"f807a168\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Dokument 1: Herkoms en verklaring van \"nuwe toerusting\"<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5daf05ab auto-list elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"5daf05ab\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-circle\" viewbox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Die vervaardiger se verklaring: die toerusting is <strong>nuut en ongebruik<\/strong>, met 'n lys van <strong>reeksnommers<\/strong>.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-circle\" viewbox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><strong>Naspeurbaarheid op selvlak<\/strong>: selvervaardiger, bondel-\/lotdata, en fabriekstoetsrekords vir pakke en kaste.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-circle\" viewbox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Kommersi\u00eble faktuur, paklys, vragbrief en doeane-uitklaringsdokumente wat <strong>met die reeksnommers wat op die terrein ge\u00efnstalleer is, ooreenstem<\/strong>.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e47eab93 auto-h3 elementor-widget elementor-widget-heading\" data-id=\"e47eab93\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Dokument 2: Produksertifisering<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fe3cbaba auto-list elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"fe3cbaba\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-circle\" viewbox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><strong>IEC 62619<\/strong>: veiligheidsvereistes vir industri\u00eble litiumbatterye.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-circle\" viewbox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><strong>UL 9540A-toetsverslag<\/strong>: die toetsmetode vir brandverspreiding deur termiese weghol waarna versekeraars en brandingenieurs toenemend vir kommersi\u00eble geboue vra.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-circle\" viewbox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><strong>IEC 62477-1 \/ IEC 62109<\/strong> (soos toepaslik) vir die kragomskakelingstoerusting.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-circle\" viewbox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><strong>NRS 097-2-1<\/strong>: South Africa's grid-interconnection requirements for embedded generation. This applies to the grid-tied <strong>inverter\/PCS<\/strong>. Make sure the <em>specific model<\/em> installed is on the approved list of your municipality or Eskom.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-circle\" viewbox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><strong>UN 38.3<\/strong>: vervoerveiligheid vir die litiumbatterymodules.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-99fb6b51 auto-h3 elementor-widget elementor-widget-heading\" data-id=\"99fb6b51\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Dokument 3: Installasievoldoening en netwerkmagtiging<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e94f2028 auto-list elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"e94f2028\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-circle\" viewbox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><strong>Certificate of Compliance (CoC)<\/strong> under <strong>SANS 10142-1<\/strong>, issued by a registered electrical contractor. Include embedded-generation requirements (SANS 10142-1-2) where applicable.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-circle\" viewbox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><strong>Registrasie of goedkeuring van kleinskaalse ingebedde opwekking (SSEG)<\/strong> deur jou munisipaliteit of Eskom.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-circle\" viewbox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><strong>Ingebruiknemings- en terreinaanvaardingsverslag<\/strong>, gedateer en geteken. Hierdie dokument stel jou datum van \"ingebruikneming\" vas.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e46c80f0 auto-h3 elementor-widget elementor-widget-heading\" data-id=\"e46c80f0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Dokument 4: Integrasiebewyse<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7a59d220 auto-list elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"7a59d220\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-circle\" viewbox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><strong>Enkellyndiagram (SLD)<\/strong> wat die PV-skikking, omsetters\/PCS, battery en aansluitpunt toon as <strong>een stelsel<\/strong>.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-circle\" viewbox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><strong>EMS-beheerfilosofie<\/strong>: hoe die stelsel PV-laai prioritiseer, en wanneer dit (indien ooit) vanaf die netwerk laai.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-circle\" viewbox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><strong>Uitvoerbare energievloeiverslae<\/strong>: PV-opwekking, PV-na-battery-laai, batteryontlading en netwerkinvoer. Bewaar dit vir minstens vyf jaar.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d02fef5c auto-h3 elementor-widget elementor-widget-heading\" data-id=\"d02fef5c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Dokument 5: Die verdeling van die kapitaaluitgawefaktuur<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8a44455f auto-p elementor-widget elementor-widget-heading\" data-id=\"8a44455f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Hoe koste op fakture verskyn, bepaal grootliks hoe duidelik dit ge\u00ebis kan word. Kom met jou EPC en belastingpraktisyn oor die struktuur ooreen <strong>voor<\/strong> die uitreiking van die aankooporder.<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d96670e2 auto-table elementor-widget elementor-widget-text-editor\" data-id=\"d96670e2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"cea-table-wrap\"><table><thead><tr><th>Kostelyn<\/th><th>Tipiese behandeling (bevestig met jou praktisyn)<\/th><\/tr><\/thead><tbody><tr><td>PV-modules, omsetters\/PCS, batterykaste, EMS-hardeware<\/td><td>Kern-kwalifiserende bates<\/td><\/tr><tr><td>Monteringstrukture, GS\/WS-bekabeling, skakeltuig wat aan die stelsel toegewy is<\/td><td>Maak gewoonlik deel van die kwalifiserende stelselkoste uit<\/td><\/tr><tr><td>Direkte installasie-, oprigtings- en ingebruiknemingsarbeid<\/td><td>Gewoonlik ingesluit as direkte installasiekoste<\/td><\/tr><tr><td>Siviele werke en fondamente wat aan die stelsel toegewy is<\/td><td>Vereis ontleding per geval. Spesifiseer afsonderlik<\/td><\/tr><tr><td>Algemene gebou-opgraderings, dakherstelwerk, onverwante elektriese werk<\/td><td class=\"translation-block\">Gewoonlik <strong>nie<\/strong> deel van die kwalifiserende bate nie<\/td><\/tr><tr><td>Rente en finansieringskoste<\/td><td class=\"translation-block\"><strong>Nie<\/strong> deel van die batekoste nie. Hanteer dit afsonderlik<\/td><\/tr><tr><td>Inset-BTW (vir BTW-ondernemers)<\/td><td>Uitgesluit van die kostebasis waar jy dit kan terugeis<\/td><\/tr><tr><td>Verlengde waarborge en bedryfs- en instandhoudingskontrakte<\/td><td>Gewoonlik as bedryfsuitgawes behandel, nie as kapitaaluitgawes nie<\/td><\/tr><\/tbody><\/table><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-29ad0a13 auto-p elementor-widget elementor-widget-heading\" data-id=\"29ad0a13\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Nog iets om in gedagte te hou: as jy die bates later verkoop of vervreem, kan die toelaes wat jy ge\u00ebis het, <strong>verhaal<\/strong> en belas word. Bou dit in jou uittree- of herfinansieringsplanne in.<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-62da1926 elementor-align-center auto-cta elementor-widget elementor-widget-button\" data-id=\"62da1926\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#elementor-action%3Aaction%3Dpopup%3Aopen%26settings%3DeyJpZCI6Ijc5MSIsInRvZ2dsZSI6ZmFsc2V9\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Kontak KRL Power om jou BESS-integrasie- en voldoeningsbewyse te hersien<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9b566b4f auto-h2 elementor-widget elementor-widget-heading\" data-id=\"9b566b4f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">5. Reeds ingevolge 12BA ge\u00ebis? 'n Ouditgereedheidskontrole van 15 minute<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-aaaed4d7 auto-p elementor-widget elementor-widget-heading\" data-id=\"aaaed4d7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">As jou maatskappy die 125%-aftrekking op 'n sonkrag-plus-bergingsprojek ge\u00ebis het, gaan jou l\u00eaer nou aan die hand van hierdie vrae na:<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0cb94410 auto-list elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"0cb94410\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-circle\" viewbox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Is daar 'n <strong>gedateerde ingebruiknemingsverslag<\/strong> wat toon dat die stelsel op of voor 28 Februarie 2025 (of binne die ge\u00ebiste jaar van aanslag) in bedryf was?<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-circle\" viewbox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Is daar 'n <strong>CoC<\/strong> and, where required, <strong>grid or municipal authorisation<\/strong> with dates that fit the claim?<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-circle\" viewbox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Kan jy 'n ooreenstemming vind tussen <strong>elke batteryreeksnommer op die terrein<\/strong> en vervaardiger-, doeane- en faktuurrekords?<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-circle\" viewbox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Het jy 'n <strong>vervaardigersverklaring dat die toerusting nuut en ongebruik is<\/strong>?<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-circle\" viewbox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Does the <strong>SLD and EMS configuration<\/strong> show the battery working as part of the PV system?<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-circle\" viewbox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Kan jy <strong>historiese energievloeidata uitvoer<\/strong> wat laai uit PV-bronne toon?<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-circle\" viewbox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Are <strong>non-qualifying costs<\/strong> (finance, general building works, O&amp;M) excluded from the deduction?<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-circle\" viewbox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Het jy 'n <strong>skriftelike tegniese standpunt<\/strong> van jou belastingpraktisyn oor die battery se insluiting?<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-21105352 auto-p elementor-widget elementor-widget-heading\" data-id=\"21105352\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">As jy op twee of meer \"nee\" geantwoord het, betrek jou belastingpraktisyn nou. Leemtes wat gevind en reggestel word <em>voor<\/em> SARS se navraag, word baie anders behandel as leemtes wat SARS eerste vind. Volgens die boetetabel kan 'n vrywillige openbaarmaking wat voor 'n ouditkennisgewing gemaak word, die boete skerp verminder, in baie gevalle tot nul.<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-99de09a0 auto-h2 elementor-widget elementor-widget-heading\" data-id=\"99de09a0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">6. Waar KRL Power inpas: Hardeware wat met sy eie bewyse kom<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a399de74 auto-p elementor-widget elementor-widget-heading\" data-id=\"a399de74\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Die meeste verskaffers verkoop vir jou 'n kas. Jy word maande later aan jouself oorgelaat om die bewyse saam te stel wanneer 'n SARS-brief of 'n hersiening van die bank se leningsvoorwaardes opdaag. Ons volg die teenoorgestelde benadering: <strong>die dokumentasie word saam met die hardeware ontwerp en gelewer.<\/strong><\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1ace5d4f auto-p elementor-widget elementor-widget-heading\" data-id=\"1ace5d4f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\"><strong>'n Belasting- en finansi\u00eble voldoeningspakket met elke stelsel.<\/strong> KRL se kommersi\u00eble en industri\u00eble bergingstelsels, van die 125 kW \/ 261 kWh-kas tot multi-MWh-projekte, word verskeep met 'n projekdossier wat die volgende insluit:<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8f46cea4 auto-list elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"8f46cea4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-circle\" viewbox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Fabrieksverklaring van nuwe toerusting met reeksnommerkoppeling.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-circle\" viewbox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Naspeurbaarheidsrekords van sel tot kas.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-circle\" viewbox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Sertifiseringsverslae vir die gelewerde konfigurasie.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-circle\" viewbox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Verwysings-enkellyndiagramme vir hibriede stelsels vir jou EPC en elektriese kontrakteur.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f39a4ce6 auto-p elementor-widget elementor-widget-heading\" data-id=\"f39a4ce6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Dit is rondom die bogenoemde dossier met vyf dokumente gestruktureer, sodat jou belastingpraktisyn, uitlener en versekeraar almal met dieselfde l\u00eaer werk.<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-be3b27ba auto-p elementor-widget elementor-widget-heading\" data-id=\"be3b27ba\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\"><strong>Herkoms direk vanaf die fabriek.<\/strong> Ons beheer die ketting vanaf gekwalifiseerde selvoorsiening deur pak- en kasintegrasie tot fabrieksaanvaardingstoetse. Daarom kan ons die reeksnommer op jou terrein aan sy produksierekords koppel. Kaste wat in 'n werf saamgestel is, kan dit gewoonlik nie doen nie.<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-64b906f7 auto-p elementor-widget elementor-widget-heading\" data-id=\"64b906f7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\"><strong>Sonkrag eerste, deur ontwerp.<\/strong> KRL-stelsels is vir hibriede PV-plus-bergingsbedryf gebou. Die ge\u00efntegreerde beheerder ko\u00f6rdineer PV, berging, die netwerk en, waar nodig, diesel, met <strong>konfigureerbare laai met PV-voorrang<\/strong>. Dit lewer <strong>uitvoerbare energievloeiverslae<\/strong> wat jou belastingpraktisyn by die l\u00eaer kan voeg.<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b8004427 auto-p elementor-widget elementor-widget-heading\" data-id=\"b8004427\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\"><strong>Voorafvervaardig vir vinnige ingebruikneming.<\/strong> Voorafge\u00efntegreerde, fabriekgetoetste kaste verminder integrasiewerk op die terrein. Dit verkort die tyd van aflewering tot 'n getekende ingebruiknemingsverslag en beskerm jou datum van \"ingebruikneming\" wanneer 'n finansi\u00eble jaareinde naby is.<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f6b2d3ad auto-p elementor-widget elementor-widget-heading\" data-id=\"f6b2d3ad\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\"><strong>'n Nota oor verantwoordelikheid:<\/strong> Geen toerustingverskaffer kan 'n belastinguitkoms waarborg nie, en jy moet versigtig wees vir enigiemand wat beweer dat hulle dit kan doen. Jou belastingpraktisyn besluit hoe die aftrekking ge\u00ebis word, en SARS besluit of dit toegelaat word. Wat ons waarborg, is dat die ingenieurs- en herkomsbewyse wat jou praktisyn nodig het, bestaan, met die ge\u00efnstalleerde toerusting ooreenstem en betyds aankom.<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0bc48c04 auto-h2 elementor-widget elementor-widget-heading\" data-id=\"0bc48c04\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Moenie dat ontbrekende dokumentasie jou die aftrekking kos nie<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-391f0f79 auto-p elementor-widget elementor-widget-heading\" data-id=\"391f0f79\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Die 125%-era is verby. <strong>Artikel 12B bied steeds 'n sterk kontantbelastingbesparing in jaar een<\/strong>, en elektrisiteitstariewe bly styg. Vir Suid-Afrikaanse ondernemings bly 'n goed ontwerpte sonkrag-plus-bergingstelsel een van die beskikbare kapitaalprojekte met die beste opbrengste.<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-46d46ba7 auto-p elementor-widget elementor-widget-heading\" data-id=\"46d46ba7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">'n Goedkoper kas kan jou maklik meer kos as dit jou die aftrekking laat verloor. Die aftrekking hou slegs stand as die ontwerp, die herkoms en die dokumentasie dit ondersteun.<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3224d054 auto-p elementor-widget elementor-widget-heading\" data-id=\"3224d054\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Die projekhersiening dek jou lasprofiel, die dimensionering van PV-gekoppelde KRL-berging en die tegniese bewyse wat jou belastingpraktisyn sal benodig.<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0ec67490 elementor-align-center auto-cta elementor-widget elementor-widget-button\" data-id=\"0ec67490\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#elementor-action%3Aaction%3Dpopup%3Aopen%26settings%3DeyJpZCI6Ijc5MSIsInRvZ2dsZSI6ZmFsc2V9\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Kontak KRL Power om jou Suid-Afrikaanse sonkrag-plus-bergingsprojek te hersien<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-11d9b1f7 auto-p elementor-widget elementor-widget-heading\" data-id=\"11d9b1f7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\"><em>Vrywaring: Hierdie artikel is algemene inligting gebaseer op die Inkomstebelastingwet en die Wet op Belastingadministrasie soos dit op die hersieningsdatum (Oktober 2026) in die openbaar verstaan word. Dit is nie belasting-, regs- of finansi\u00eble advies nie. Belastinguitkomste hang van jou spesifieke feite af. Raadpleeg 'n geregistreerde belastingpraktisyn voordat jy enige aftrekking eis. Syfers is illustratief.<\/em><\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8efdb5b3 auto-p elementor-widget elementor-widget-heading\" data-id=\"8efdb5b3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\"><em>Oor die outeurs: KRL Power se span vir kommersi\u00eble en industri\u00eble bergingsingenieurswese en projekfinansiering ontwerp en lewer kommersi\u00eble en industri\u00eble battery-energiebergingstelsels vir markte wat Suid-Afrika insluit, en werk saam met plaaslike EPC's, elektriese kontrakteurs en belastingadviseurs aan hibriede PV-plus-bergingsprojekte.<\/em><\/p>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a72f8f26 e-con-full auto-faq e-flex e-con e-child\" data-id=\"a72f8f26\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e92ccc0d elementor-widget elementor-widget-heading\" data-id=\"e92ccc0d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">V&amp;A<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3fff96e5 elementor-widget elementor-widget-n-accordion\" data-id=\"3fff96e5\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings='{\"default_state\":\"all_collapsed\",\"max_items_expended\":\"one\",\"n_accordion_animation_duration\":{\"unit\":\"ms\",\"size\":400,\"sizes\":[]}}' data-widget_type=\"nested-accordion.default\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Akkordeon. Open skakels met Enter of Spasie, sluit met Escape en navigeer met die pyltoetssleutels.\">\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1070\" class=\"e-n-accordion-item\">\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1070\">\n\t\t\t\t\t<span class=\"e-n-accordion-item-title-header\"><div class=\"e-n-accordion-item-title-text\"> Word die 1 MW-grens vir die 100%-aftrekking aan die PV, die omsetter of die battery gemeet? <\/div><\/span>\n\t\t\t\t\t\t\t<span class=\"e-n-accordion-item-title-icon\">\n\t\t\t<span class=\"e-opened\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class=\"e-closed\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1070\" class=\"elementor-element elementor-element-8f251280 e-con-full e-flex e-con e-child\" data-id=\"8f251280\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8fc08c12 elementor-widget elementor-widget-heading\" data-id=\"8fc08c12\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">Die drempel hou verband met die PV-stelsel se opwekkingsvermo\u00eb, nie die battery se bergingskapasiteit nie. Hoe kapasiteit in 'n hibriede ontwerp gemeet word, kan in albei rigtings beredeneer word; kry dus jou belastingpraktisyn se skriftelike mening <em>voor<\/em> die finalisering van jou ontwerp. Dit is veral belangrik vir projekte naby 1 MW.<\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1071\" class=\"e-n-accordion-item\">\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"2\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1071\">\n\t\t\t\t\t<span class=\"e-n-accordion-item-title-header\"><div class=\"e-n-accordion-item-title-text\"> Kwalifiseer gehuurde stelsels of PPA-stelsels? <\/div><\/span>\n\t\t\t\t\t\t\t<span class=\"e-n-accordion-item-title-icon\">\n\t\t\t<span class=\"e-opened\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class=\"e-closed\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1071\" class=\"elementor-element elementor-element-3433181f e-con-full e-flex e-con e-child\" data-id=\"3433181f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4f1fba91 elementor-widget elementor-widget-heading\" data-id=\"4f1fba91\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">Gewoonlik is die <strong>eienaar<\/strong> van die bate die een wat die toelae eis. Ingevolge 'n PPA of bedryfshuur is dit gewoonlik die finansierder of ontwikkelaar, nie die terrein nie. Afbetalingsverkoopooreenkomste kan anders behandel word. Kyk hoe jou kontrak gestruktureer is.<\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Suid-Afrika se belastingre\u00ebls ingevolge artikel 12B vir batteryberging, vir CFOs: die verstreke 12BA-aftrekking, kwalifikasie ingevolge artikel 12B, SARS-ouditrisiko\u2019s en bewyse vir sonkrag-plus-BESS-projekte.<\/p>","protected":false},"author":9,"featured_media":13064,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_uag_custom_page_level_css":"","site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center 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Power_LEI","author_link":"https:\/\/www.krlpower.com\/af\/author\/krl-power_lei\/"},"uagb_comment_info":0,"uagb_excerpt":"South Africa Section 12B battery storage tax rules for CFOs: the expired 12BA allowance, Section 12B eligibility, SARS audit risks and evidence for solar-plus-BESS projects.","_links":{"self":[{"href":"https:\/\/www.krlpower.com\/af\/wp-json\/wp\/v2\/posts\/13068","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.krlpower.com\/af\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.krlpower.com\/af\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.krlpower.com\/af\/wp-json\/wp\/v2\/users\/9"}],"replies":[{"embeddable":true,"href":"https:\/\/www.krlpower.com\/af\/wp-json\/wp\/v2\/comments?post=13068"}],"version-history":[{"count":4,"href":"https:\/\/www.krlpower.com\/af\/wp-json\/wp\/v2\/posts\/13068\/revisions"}],"predecessor-version":[{"id":13072,"href":"https:\/\/www.krlpower.com\/af\/wp-json\/wp\/v2\/posts\/13068\/revisions\/13072"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.krlpower.com\/af\/wp-json\/wp\/v2\/media\/13064"}],"wp:attachment":[{"href":"https:\/\/www.krlpower.com\/af\/wp-json\/wp\/v2\/media?parent=13068"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.krlpower.com\/af\/wp-json\/wp\/v2\/categories?post=13068"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.krlpower.com\/af\/wp-json\/wp\/v2\/tags?post=13068"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}