On 03 July the South African Revenue Service (Sars) announced the insertion (DAR199) of forms for carbon tax in terms of Section 54AA “Imposition of Environmental Levy”, and Section 54F “Rule” to the Customs and Excise Act, 1964 of the following forms:
- DA 180 – Environmental Levy Account for Carbon Tax
- DA 180.01A.1 – Fuel Combustion (Stationary)
- DA 180.01A.2 – Fuel Combustion (Non-Stationary)
- DA 180.01B.1 – Fugitive (Oil and Natural Gas)
- DA 180.01B.2 – Fugitive (Coal Mining and Handling)
- DA 180.01C – Industrial Process
- DA 180.02 – Carbon Tax Allowances
- Completion notes to DA 180 carbon tax account
The Forms and the Completion Notes are accessible at:
https://www.gov.za/sites/default/files/gcis_document/202007/43496rg11144gon745.pdf
Story by: Riaan de Lange