Technical-Scientific Research (TWO) projects focus on advancing scientific knowledge by solving complex technical challenges that require a deep understanding of scientific principles. These projects typically involve substantial research and experimental development, aiming to achieve innovative outcomes that contribute to scientific or technical advancements.
For a TWO project to be eligible for WBSO benefits, it must demonstrate a high level of technical uncertainty—meaning the outcome of the project cannot be easily predicted using existing knowledge or technologies. These projects require systematic and investigative efforts to address scientific problems or technical challenges that are not solvable through straightforward or routine methods.
A research institute conducts experimental research to develop a new type of biodegradable plastic with enhanced durability and environmental sustainability. This project faces significant technical uncertainty, as the outcomes depend on the scientific discovery of new material properties. The project requires extensive investigation, prototyping, and testing, making it eligible for WBSO benefits.
A company performing routine quality checks on existing products, such as inspecting manufactured goods for defects, does not qualify as a TWO project. These activities are routine and do not involve significant technical uncertainty or contribute to advancing scientific knowledge.
To qualify for WBSO benefits, a TWO project must go beyond routine testing or development work. Projects should involve substantial research efforts and be focused on achieving breakthroughs or solving problems that require new approaches. Projects that are exploratory in nature and involve trial and error to discover innovative solutions are more likely to meet the criteria for WBSO.
It’s crucial to document the technical uncertainties encountered throughout the project, the scientific principles applied, and the research methodologies used. Proper documentation is essential for demonstrating that the project addresses significant technical challenges and for ensuring compliance with WBSO requirements during audits.