On 23 December 2019, the South African Revenue Service (SARS) informed of the insertion of Rules 54FD to the Customs and Excise Act, 1964 “Environmental levy in respect of carbon tax imposed in terms of Carbon Tax Act, 2019 Application of provisions and definitions”, and substitution of related form DA 185 “Application Form: Registration / Licensing of Customs and Excise Clients” and form DA 185.4B2 “Licensing Client Type 4B2 - Manufacturing Warehouse”.
The period for licence application commences on 02 January 2020. The period for the submission of documents and payment contemplated in paragraph (b) of Rule 54FD.04 to the Act 1964, commences on 01 July 2020.
Story by: Riaan de Lange
