Legal Status
A university incorporated in accordance with the Higher Education Act, 1997, and the statute of the University of Cape Town, promulgated under Government Notice No. 1199 of 20 September 2002.
Postal Address Private Bag X3 Rondebosch 7701 |
Street Address Bremner Building Lovers' Walk Rondebosch 7700 |
4540125707
Income Tax Number PAYE Registration Number SDL Registration Number UIF Registration Number |
9045478147 7870704204 L870704204 U870704204 |
Federal Wide Assurance (FWA) Institutional Review Board (IRB) |
FWA00001637 IRB00001938 |
National Treasury's Central Supplier |
9E37BC38-D477-49CF-A3B7-DF8968134DCB |
National Treasury's Central Supplier Database (CSD) Reference Number |
MAAA0080068 |
Data Universal Numbering System (DUNS) Number | 56-822-7214 |
US Employer ID No. (EIN) | 98-0599465 |
Commercial & Governmental Entity Code (CAGE) | SBH72 |
Participant Identity Code (PIC) - FP7 institutional code | 999849229 |
EuropeAid ID number |
ZA-2008-BJE-1510707159 |
Trade World Registration Number | UNIV013TRW |
SAM Expiration Date | 2025/10/14 |
Unique Entity ID number (UEI) | NN5NML6VUCF9 |
EU Organisation ID | E10208703 |
W-8BENE Form |
Administrative Information |
UCT Legal Status |
CSD Registration Report |
PFMA Certificate |
NIPMO Full Cost Matrix Approval Certificate |
Send an email to Director.RCI@uct.ac.za should you need a certificate from a previous year.
Name of Bank Branch Address of Bank Name of Bank Account Type of Account Number of Bank Account Bank's Branch Code Swift Code |
Standard Bank of South Africa Limited Rondebosch Branch 24A Main Road Rondebosch Rondebosch 7700 South Africa University of Cape Town Current 071503854 025009 SBZAZAJJ |
Due Diligence Platform
Compilation of due diligence questions posed by funders and/or lead implements of research
Insurance
Limits
Policies & GUIDELINES
Finance policies
Information Technology
- Interim policy on privacy and data protection - 4 December 2021
- Policy on metadata and information architecture
- Policy on records management
- ICTS policies and guidelines - on the ICTS website
UCT Open Access
- UCT Open Access policy
- Guidelines to the UCT Open Access policy
- Addendum to UCT Authors' Publication Agreements
Promotion of Access to Information Act (PAIA)
Protection of Personal Information Act (POPIA)
Research
- UCT policy for research data management
- UCT policy for responsible conduct of research
- UCT policy for ethics clearance and permission to engage UCT staff and/or students or their data in research
- UCT research ethics code for research involving human participants
- UCT research ethics code for use of animals in research and teaching
- Faculty of Health Sciences use of animals in teaching and research: standard operating procedures
- UCT policy and standard operating procedures regarding scientific use of non-human primates
- Register of ethics approvals for research conducted under the auspices of UCT
- Code for UCT research ethics committee members
- Appeal to Ethics in Research Committee: standard operating procedure
- Appeal to Senate Animal Ethics Committee: standard operating procedure
- Naming of inter- and/or intra-faculty teaching or research groups
- Authorship practices policy
- UCT policy and procedures for breach or research ethics codes and allegations of misconduct in research
- September 2014 (current, active version)
- December 2023 (updated version, implementation date to be communicated)
- Policy statement on safeguarding in research - October 2022
- Policy on SFARS - October 2022
Social responsiveness
Budgeting consists of a Costing and Pricing Component. It is an iterative process between the Principal Investigator (PI) and the Faculty Research Finance and in certain cases Research Contracts & Innovation to ensure that projects are correctly costed and priced, to ensure that Faculties are aware of any contribution they may have to make, that costs adhere to the University's Costing & Pricing Policy, National Legislation and the Contractual Partner’s terms are considered.
Principles
The University of Cape Town adopts a transparent methodology for costing research and research-related projects based on the Universities South Africa (USAf) recommended Expenditure Apportionment method as endorsed by the National Intellectual Property Management Office (NIPMO).
The Full Cost of all Projects must be determined, using the University’s standard costing template before determining the Price.
The Final budget needs sign-off at faculty level before submission to a Client/ Contractual Partner or Research Contracts & Innovation (RC&I), as the authorised signature of research and research related agreements.
Full Cost of a Project
There are three components of the Full Cost of any Project:
- All Direct Costs associated with the Project, including all costs that are not included in the university overhead.
- Time of all University Members involved, calculated using the Median Cost to Company (CtC) per annum (or the Rate-for-the- Job as determined by the Remuneration Review). The Median CtC is for the particular class of researcher (Professor, Associate Professor, Senior Lecturer, Lecturer etc.).
- The Indirect Cost Recovery Rate (ICRR) as applied to the Modified Total Direct Cost (MTDC) .
Full Cost means the project has been budget at cost i.e. what it cost the University to execute the project and there no profit (Full cost plus a margin) build in.
Understanding the true cost of a research project is critical to securing the correct level of funding in support to a project’s research objectives. Whilst a certain level of estimation is expected for some costs (consumables, travel etc.), others costs (e.g. staff, equipment) must be carefully costed to ensure sufficient funding is secured.
Price of a Project
The price of a Project does not necessarily equate to the cost. For example, Projects funded by major international competitive schemes (e.g. National Institute of Health (NIH, Bill and Belinda Gates Foundation etc.) and national schemes (e.g. NRF, Sarchi Chairs, MRC SHIP etc.) are priced in accordance with the funding rules of the relevant scheme.
On a case by case basis, the dean (or designee) may approve a reduction or complete waiver of Indirect Cost given sufficient justification and where there is no claim to the IP from the funds provider. Instances recognized to fall within this category include, but are not limited to:
- Selected start-up projects where it is anticipated that the collaboration will result in future growth of external funding.
- Cases wherein Indirect Cost is an eligible category of cost-share.
- Cases wherein the benefit to the University outweighs the loss of Indirect Cost. For example, the project represents an important university outreach effort or a mandated activity that the university would otherwise be paying for.
- Cases wherein a large percentage of the project budget involves student assistantships and materials and supplies that support student activities.
Pricing below Full Cost means the project is been subsidised by the University/Faculty.
Projects that require the assignment or an exclusive license to the Intellectual Property generated to the fund provider must under all circumstances strive to be done at Full Cost plus a margin. If such conditions are required for a Project to be done at below Full Cost NIPMO’s approval must be sought .
Note: Covered in Costing & Pricing Policy: 1) PRINCIPLES AND PROCESSES WHEN PROJECTS ARE PRICED ABOVE FULL COST 2) PRINCIPLES AND PROCESSES RELATED TO THE MANAGEMENT OF GENERAL OPERATING BUDGET (GOB) STAFFS’ SALARIES BUDGETED FOR ON A PROJECT 3) PRINCIPLES AND PROCESSES WHEN IP IS ASSIGNED OR EXCLUSIVELY LICENSED TO FUND PROVIDER UNDER BELOW FULL COST TERMS
Indirect Costs
Indirect costs are those costs not readily identified with a specific project or organizational activity but incurred for the joint benefit of both projects and other activities.
The University of Cape Town adopts a transparent methodology for determining Indirect Cost Recovery Rate (ICRR) based on the Universities South Africa (USAf) recommended Expenditure Apportionment method as endorsed by the National Intellectual Property Management Office (NIPMO). The Expenditure Apportionment method apportion the university’s non - faculty support costs between research and other activities, taking into account the ratio between Research Direct Costs and Total University Costs.
It does not recover the support provided by the academic department or faculty office because of the current difficulty in calculating such support with sufficient confidence as to its reliability. Where feasible, such costs should be included with the direct costs of the project.
In accordance with the IPR Act (No. 51 of 2008: Intellectual Property Rights from Publicly Financed Research and Development Act, 2008 ), the IDRR must be recalculated biennially, and needs to the approval of NIPMO. The current rate is 28% for on-campus activities and 19% for off-campus activities.
Modified Total Direct Cost (MTDC)
MTDC is the recovery base used by UCT to recover the indirect costs.
It consists of the total direct costs of the project, less:
- Bursaries;
- Subcontracting and subgrantee/consortium partner payments/costs greater than R250,000 per subcontract;
- Equipment costs greater than R250, 000 per item.
Example
ITEM |
Direct Costs (R ) |
Modified Total Direct Cost ( R) |
Salaries |
1 000 000 |
1 000 000 |
Consumables |
200 000 |
200 000 |
Travel |
20 000 |
20 000 |
Post Grad Students (Bursaries) |
200 000 |
0 |
Subcontract 1 |
500 000 |
250 000 |
Subcontract 2 |
750 000 |
250 000 |
Equipment |
250 000 |
250 000 |
Equipment |
800 000 |
250 000 |
TOTAL |
3 720 000 |
2 220 000 |
Indirect Cost (28% on MTDC) |
621 600 |
621 600 |
Total Project Cost |
4 341 600 |
|
Effective ICRR |
16,7% |
Value Added Tax
Value-Added Tax (VAT) is an indirect tax on the consumption of goods and services in the economy.
Subject to certain conditions, the vendor must then charge VAT on supplies of goods and services made by it (output tax). VAT is only charged on taxable supplies made. Taxable supplies are supplies for which VAT is charged at either the standard rate (currently 15%) or zero rate (0%). There is a limited range of goods and services which are subject to VAT at the zero rate or exempt from VAT.
The vendor will also be entitled to deduct VAT charged to it (input tax) when incurred for making taxable supplies. Under limited circumstances a vendor may claim a deduction (notional input tax) on a supply made to it by a business that is not registered for VAT.
VAT is non-cumulative, meaning that a credit/deduction is allowed for VAT paid in previous stages, within the production and distribution chain. The vendor is required to pay the difference between the output tax and the input tax or claim a VAT refund where the input tax exceeds the output tax.
VAT is therefore, charged at each stage of the production and distribution process and it is proportional to the price charged for the goods and services. VAT is also payable on the importation of goods and on imported services.
Institutions of Higher Education make both taxable and exempt supplies. The identification and classification of activities between exempt and taxable supplies is due to the highly integrated nature of activities not always apparent. There are few precedents and clear guidelines to clarify areas of uncertainty and to ensure consistency in the VAT treatment by education institutions. The educational sector is therefore considered as one of the most complex industries from a VAT perspective.
Researchers and those preparing funding proposals must make sure they are fully aware of the terms under which funding is awarded. A wrong assumption, interpretation and decision can lead to a shortfall in budget, which is not easily rectifiable subsequently. If there is any uncertainty, please contact RC&I through one of the Legal Advisors. RC&I works closely with Faculty and Central Finance on these issues, and RC&I also in close communication with our tax consultants, who are consulted in the event of uncertainties arising.
The VAT Decision Tree summarises the thought process to determine the VAT status of a project
Questions:
|
Definitions
Basic Research
Applied Research
Contract Research
|
The following percentages apply to calculate input tax in relation to research activities and Fund Attributes:
Type of Research |
Input tax treatment |
Fund Attributes |
Basic |
None |
Exempt |
Applied (Local) |
50 per cent of input tax deductible |
Z/50% |
Applied (Foreign) |
50 per cent of input tax deductible |
F/50% |
Contract (student involvement) - Local |
50 per cent of input tax deductible |
V/50% |
Contract (no student involvement)- Local |
100 per cent of input tax deductible |
V/100% |
Contract (Studentinvolvement)- Foreign |
50 per cent of input tax deductible |
F/50% |
Contract ( No Student involvement)- Foreign |
100 per cent of input tax deductible |
F/100% |
Fund Attributes
VAT on Imported services (Foreign Subcontractors/Consultants)
In terms of section 7(1)(c) of the Tax Act, VAT is levied on the supply of "imported services" by a person. The VAT must be paid by the recipient of the imported services. The term "imported services" is defined as a supply of services made by a supplier who is not a resident, or carries on business outside of the Republic, to a recipient who is a resident of the Republic to the extent that the aforementioned services are not Therefore, the person who acquires imported services from a foreign supplier for final consumption must account for VAT at the standard rate in terms of section 7(1)(c) to the extent that the services are used or consumed for purposes other than the making of taxable supplies (for example, exempt supplies). used or consumed in the Republic for the purpose of making taxable supplies.
What this means is that a VAT will be debited/charge to research fund from which a subcontractor/consultant is paid. The VAT amount can be considered an expense for budgeting purposes.
Example
As part of a research project a survey needs to be done in Uganda, which requires the interviewing of a thousand local residents. An Ugandan company, who charges R100 per interview is appointed.
The payment due do the company is R100 X 1 000 = R100 000. VAT on R100 000 is R14 000, and the amount payable to SARS. The total cost to the
Research Fund is R100 000 + R14 000 = R114 000.
NOTE:
This is not applicable to a sub-awardee, which can be defined as an co-applicant in a funding application or is recorded in the application as an collaborator on the project and accordingly acknowledged by the Funder.
Policy for Costing and Pricing of Research Related Contracts - 2016
UCT's Approach to the Full Costing of Projects
The costing template is open to UCT staff only and can be downloaded below or email innovation@uct.ac.za for a copy:
Temporary Confidentiality of a Doctoral Thesis
Students who wish to apply to the Doctoral Degrees Board for a thesis submitted for examination to be subject to a period of confidentiality must do so on the prescribed form (DDB 008).
Filing an Invention Disclosure
Should you wish to file an Invention Disclosure, download the Invention Disclosure Form.
Registered Designs
Should you wish to register a design, download the Design Disclosure Form.
Software
Should you wish to protect your software, download the Software Disclosure Form.
Data Transfer Disclosure Form
To download the Data Transfer disclosure form, click here.
UCT INBOUND Material disclosure Form
To download the Inbound Material disclosure form, click here.
UCT OUTBOUND Material disclosure Form
To download the Outbound Material disclosure form, click here.
IBF Expression of Interest Form
To download the Expression of Interest form, click here.
UCT Lab Notebooks
RC&I prints UCT Laboratory Notebooks for use by our research community. These books are compliant with the requirements for proof of inventorship and intellectual property rights. Laboratory notebooks are available at R35 each to UCT staff and students and can be ordered from RC&I by Departments, Researchers or Research Groups - ideally in blocks of 10 to minimise admin. Download the form complete it and email to Yandi Sopete together with a copy of your journal transfer.