On 06 April 2021, the South African Revenue Service (SARS) announced the substitution of Section 54AA in the Customs and Excise Act, 1964 relating to the substitution of the DA180 carbon tax account (DAR 209).
The notice relates to:
- Form DA180 “Environmental Levy Account for Carbon Tax (front page) Completion notes to DA 180 carbon tax account”.
- Form DA180 Notes: “Completion Notes for the DA180 Environmental Levy Account for Carbon Tax, DA180.01A.1 Fuel Combustion (Stationary), DA180.01A.2 Fuel Combustions (Non-Stationary), DA180.01B.1 Fugitive (Oil and Natural Gas), DA180.01B.2 Fugitive (Coal Mining and Handling), DA180.01C Industrial Process and DA180.02 Carbon Tax Allowances.”
The notice is available on request.
Story by: Riaan de Lange