On 16 May 2014 the South African Revenue Service (Sars) published the amendment of the Rules (DAR/138) to the Customs and Excise Act relating to form CR1: “General Application for Customs Refund: Voucher of Correction Submission of Documents in Terms of Rule 76.04”, which is effective on the day.
In accordance with Section 76(4) of the Act “General refunds in respect of imported goods or excisable goods”, “No application for a refund or payment in terms of this section shall be considered by the Commissioner unless it is received by the Controller, duly completed and in the form as may be prescribed by rule and supported by the necessary documents and other evidence …”.
Customs
Customs Refund Voucher of Correction
Publish Date:
20 May 2014