Technopark & R&D

I already have an accountant — do I also need a YMM?

Yes, these are different roles. An SMMM keeps your books and files your returns; a YMM holds certification authority and cannot keep books. In matters subject to certification, such as the technopark exemption, the two work together: the SMMM builds and maintains the records, the YMM certifies them.

Read the full article: The YMM Certification Report in a Technopark: Formality or Defence? →