On 27 August 2013 Southern African Revenue Service (Sars) announced proposed draft rules providing for a situation where a return levypayer discovers an error on a return previously submitted. The draft rules propose the withdrawal of forms DL 480 - Departmental Diamond Export Levy and the DL 481 - Voucher of Correction: Departmental Diamond Export Levy, as these forms will be used for internal administrative purposes. As the Commissioner for Sars must, if satisfied that a refund applied for is due, pay the refund to the person concerned, the draft also makes provision for the deletion of the rule relating to refunds as was provided for in the Taxation Laws Amendment Act, 2009 (Act No. 18 of 2009). Provision is also being made for the client type "Holder of export permit" on the relevant forms. Comment due 10 September 2013
