“Editorial errors/omissions” currently appear to be very prevalent in the customs and excise legislative environment.
On 01 April 2016 the South African Revenue Service (Sars) announced the Government Gazette notices relating to the implementation of the Budget 2016 proposals of 24 February 2016:
(i) Part 1 of Schedule No. 1 – “Some editorial errors/omissions” that occurred in the tabled Budget Review are amended with retrospective effect to 24 February 2016 at 14:47.
(ii) Part 2A of Schedule No 1 – “Some editorial errors/omissions” that occurred in the Budget Review are amended with retrospective effect to 24 February 2016 at 14:47.
(iii) Part 3A of Schedule No 1 – An increase in the rate of environmental levy on plastic bags from 6c/bag to 8c/bag effective on 01 April 2016.
(iv) Part 3C of Schedule No 1 – An increase in the rate of environmental levy on incandescent light bulbs from R4.00 to R6.00 per globe effective on 01 April 2016.
(v) Part 3D of Schedule No 1 – an increase in the motor vehicles emissions tax on passenger vehicles from R90 to R100 for every gram of CO2 emissions per kilometre above 120g CO2/km and, in the case of double cabs, from R125 to R140 for every gram of CO2 emissions per kilometre in excess of 175g CO2/km effective on 01 April 2016.
(vi) Part 5A of Schedule No 1 – An increase of 30c/li in the rate of the general fuel levy from 255c/li to 285c/li and 240c/li to 270c/li on petrol and diesel effective on 06 April 2016.
(vii) Part 1C of Schedule No 6 – The insertion of rebate items 620.03/104.17.09/07.01 and 620.06/104.17.09/06.01 as a consequence to the Budget 2015 speech that inserted provisions for non-malted cereal grains, effective from 25 February 2015.
(viii) Part 1C of Schedule No 6 - To provide specific rebate items for pot stilled and vintage brandy as well as mixtures of non-malted cereal grains and non-alcoholic beverages, effective on 24 February 2016.
(ix) Part 1D of Schedule No 6 – To provide specific rebate items for pot stilled and vintage brandy effective on 24 February 2016.
(x) Part 1 D of Schedule No 6 – To provide specific rebate items for pot stilled and vintage brandy, effective on 24 February 2016.
(xi) Part 3 of Schedule No 6 – A reduction of 50% for the generation of electricity by open cycle turbines as announced in the budget review of 2015, effective on 01 April 2016.
(xii) Part 3 of Schedule No 6 – As a consequence of the increase in the fuel levy, the diesel refund provisions are adjusted accordingly, effective on 06 April 2016.
