On 21 February 2015 the South African Revenue Service (Sars) published draft Item 805.25 which reads ‘For the manufacture of goods specified in Section E to Part 3 of Schedule No. 1’. The licence fee is free, and the period of validity is specified as ‘From the effective date until 31 December of the year in which it was issued’. This wording is to be inserted in Schedule No 8 (Licence) to the Customs and Excise Act, 1964.
In addition, Sars released the form DA 178 ‘Environmental levy return for tyres (Chapter VA of the Act)’, and draft form DA 178.01 ‘Environmental levy schedule for tyres’, and the substitution of DA 185.4B2 ‘Licensing client type 4B2 – Manufacturing warehouse’.
The Minister of Finance announced in his Budget speech on 25 February 2015 the implementation of additional environmental levies on a range of waste streams to help divert waste away from the landfills towards reuse, recycling and recovery. As a first step in this direction, Government proposed a tyre levy to be implemented under Act, 1964. These draft amendments are intended to be implemented with effect from 01 April 2016. Sars also indicated that these proposed amendments were in addition to those published on 07 October 2015, for which comments needed to be submitted by 27 November 2015.
Comment on the last proposed draft amendments is due by 03 February 2016